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CIS Tax Advice

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Specialist Tax Areas

Our CIS Tax Advice Specialists

The construction industry is a specialist sector with a unique set of tax obligations: the construction industry scheme (CIS).

PKF Francis Clark’s CIS services team has the knowledge and expertise required to provide in depth advice to construction businesses on the CIS’s legislative complexities.

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CIS Tax Advice to help quickly and decisively negotiate the CIS minefield

How can our CIS Tax Advice team help?

The CIS Tax Advice team work closely with our Employment Solutions and Tax Investigations teams to resolve the full range of issues around:

  • Scheme registration
  • Gross payment status application
  • Employed status
  • Umbrella tax compliance
  • IR35
  • Expenses
  • Enquiry assistance
  • Legal and contractual matters
  • Employment agencies

Our team will act quickly and decisively to help you negotiate the CIS minefield. We’ll keep your business running smoothly, avoiding contractor downtime, and maintaining the morale of your workforce.

What is CIS?

Under the CIS, contractors must deduct money from a subcontractor’s payments and pass it to HMRC. The deductions count as advance payments towards the subcontractor’s tax and national insurance.

Contractors include property developers and builders, businesses which are not in the construction business but which have spent on average £1 million or more on construction operations for the last three accounting periods. It also includes certain public bodies which have had an average annual spend of £1 million or more on construction operations for the period of three years, which ended on the preceding 31 March.

A subcontractor is a person receiving payments under the construction contract and is a person who is under a duty to the contractor to carry out the construction operations, provides staff to perform the construction operations or who subcontracts those operations to another party.

Contractors must register for the scheme. Subcontractors don’t have to register, but deductions are taken from their payments at a higher rate if they’re not registered.

The CIS rules and regulations can be impenetrable for both contractors and sub-contractors, yet HMRC expects full compliance. Penalties for failures can be expensive and difficult to resolve – a fact that can have a direct impact on your operational efficiency.

Talk to our CIS Tax Advice specialists now by clicking on the button below.

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