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Most construction businesses will be categorised as both a contractor and sub-contractor and awareness of the differing obligations of each role is essential.
Contractors and sub-contractors who fail to comply with the CIS guidance outlined by HMRC are vulnerable to:
Contractors can be penalised for the following:
The penalty depends on the frequency and severity of the offence. Penalties can be reduced through unprompted and prompted disclosures.
Hover over the images below to find out more about CIS Compliance
Contractors, both mainstream and deemed, operating as a sole trader, as a partnership, or a limited company, must register as a contractor with HM Revenue and Customs (HMRC) under the Construction Industry Scheme (CIS) if;
To achieve compliance sub-contractors must:
The two most commonly encountered exemptions from the CIS are:
Government introduced the Onshore Employment Intermediaries (OEI) legislation in April 2014 to regulate the use of intermediaries that disguised their workers’ employment status as self-employed
Most construction businesses will be categorised as both a contractor and sub-contractor and awareness of the differing obligations of each role is essential.
"WE ENSURE that both contractors and sub-contractors are fully compliant with the Construction Industry Scheme"
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