14 articles tagged with Cis.
CIS requires contractors to deduct 20% (or 30%) from subcontractor payments. Here is the full guide to registration, returns and reclaiming overpayments in 2026/27.
How the Construction Industry Scheme domestic reverse charge VAT works in 2026 -- who it applies to, invoicing rules, cash flow impact, and common mistakes.
Kitchen fitters working for contractors face CIS deductions at source, while those going direct to homeowners don't. Worked example on £42,000 turnover breaks down both routes for 2026/27.
Self-employed carpenters working for contractors are usually paid under the Construction Industry Scheme, with tax deducted before they're even paid. Full worked example on £36,000 turnover and reclaiming CIS deductions.
From weekly mow-and-go gardeners to landscapers running CIS subcontractors, the tax treatment varies widely. Full worked example on £40,000 turnover, capital allowances on machinery, and when the Construction Industry Scheme applies.
Self-employed scaffolders working for contractors face CIS tax deductions at source, plus CISRS card and PPE costs. Full worked example on £40,000 gross CIS turnover.
Construction Industry Scheme deductions are 20%, 30% or 0% depending on your registration and verification status with HMRC. Here's exactly how contractors determine which rate to apply to a subcontractor.
Gross payment status under the Construction Industry Scheme lets subcontractors be paid in full, without the standard 20% or 30% CIS deduction. Here are the three tests and how to apply.
Understand CIS domestic reverse charge VAT -- who it applies to, how it changes cashflow, and what contractors and subcontractors must do in 2026.
CIS subcontractors face 20% or 30% tax deductions from invoices. Learn how to apply for gross payment status, reclaim deductions, and avoid common CIS mistakes in 2026/27.
CIS subcontractors normally have 20% or 30% deducted at source. Gross payment status stops deductions entirely -- here is how to qualify and apply in 2026/27.
CIS deduction rates, contractor vs subcontractor obligations, monthly returns, claiming back overpaid CIS and how to apply for gross payment status -- all 2026/27 figures.
