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Construction Industry Scheme (CIS) Accounting From Heelan Associates

If you work in the construction and building trade, you'll no doubt be aware of the Construction Industry Scheme (CIS). This requires all contractors to fully assess the status of all sub-contractors to ensure they are self-employed. It applies to a whole range of building and construction trades, including:

  • Builders
  • Developers
  • Contractors
  • Plumbers
  • Electricians
  • Roofers
  • Bricklayers
  • Carpenters
  • Glaziers

This is not an exhaustive list; there are various trades and activities that can fall into the scheme. CIS doesn't apply to professionals services such as those provided by architects and surveyors.


Why Sub-Contractor Checks Are Important

If a sub-contractor does not fulfil the self-employment criteria, you as the contractor may have to deduct tax and NI from their pay at source. It's up to the Contractor company to make the checks, and of course a Contractor can also be a Sub-Contractor too!


CIS Accounting Services For Contractors

Just because a worker comes to you for work as an individual and not via an agency, it doesn't mean they are technically self-employed. The HRMC have strict rules on what does and does not constitute self-employment. If you as the Contractor don't get the assessment right, HMRC can issue a penalty and demand back tax from you.


At Heelan Associates, we understand the stress and time involved in these checks can cost your business both time and money. So, we offer a comprehensive CIS accounting service which includes:

  • Submission of monthly CIS returns
  • Verification checks with HMRC
  • Production on CIS Deduction Certificates for your sub contractors
  • Advice on how to assess your sub-contractor’s status
  • Correct record-keeping
  • Calculating what tax (if any) to pay, how and when to pay it


CIS Accounting Services For Sub-Contractors

As a sub-contractor, you'll need to establish your own self-employed status, so you can claim back any deductions made by your contractor quickly and easily. At Heelan Associates, we'll help you with:

  • Informing HMRC of your self-employed status
  • Acquiring your unique taxpayer reference number
  • Reclaiming 'under deduction' payments made on your behalf
  • Keeping accurate records of your deduction statements and bank statements
  • Completing your year end self-assessment form
  • Helping you reclaim any overpaid tax and/or reducing your overall tax liability

There’s more information on our Sole Trader page and our FAQs. Or for more help and advice on personal and business accounting under the CIS scheme, call us on 023 9224 0040.


We're based in Waterlooville Hampshire but through the wonder of the internet, we help contractors and sub contractors all over the UK and beyond. Contact us for details!

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Unit 1, Byngs Business Park
Soake Road, Denmead
Waterlooville. Hampshire


02392 240040
02392 240076

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