Keep your CIS obligations and records in order.
Advice on subcontractor payments and construction VAT, with verification, monthly returns and payroll supported by reconciled records.
What we handle
We support main contractors, builders, demolition and refurbishment companies, and specialist trade businesses that engage subcontractors. The service is based on your actual payment arrangements and reporting obligations.
Registration and verification
Registering where required and checking subcontractors with HMRC to establish the deduction rate.
Monthly returns
Preparing returns for the relevant tax month, with submission due by the 19th of the following month.
Invoices and deduction statements
Checking payment information and preparing statements for issue to subcontractors.
Payroll
Supporting weekly and monthly payroll alongside CIS where required.
Construction VAT
Reviewing domestic reverse charge treatment and relevant exceptions.
Project-related records
Accounting for materials, labour, retentions and customer balances.
We agree the information deadlines and responsibilities needed to complete the work. Contractors remain responsible for supplying complete payment details and assessing employment status appropriately; CIS registration alone does not establish self-employment.
Frequently asked questions
What is the domestic reverse charge?
For qualifying standard- or reduced-rated construction services between VAT-registered businesses, where the payment must be reported under CIS, the customer accounts for VAT instead of the supplier. Exceptions apply, including qualifying end users or intermediary suppliers who provide the required written notification. We check the conditions rather than assuming every construction invoice uses the reverse charge.
What happens if a CIS return is late?
An initial £100 penalty normally applies, with further penalties as the delay continues. If no subcontractors have been paid, HMRC still needs the appropriate nil-payment or inactivity notification. We help establish what needs filing or notifying.
Must I verify a subcontractor before every payment?
Usually not if they have been included on a CIS return in the current or previous two tax years. New subcontractors and those outside that period generally need verification. You must also act on HMRC notices changing a deduction rate.
When must deduction statements be issued?
Where deductions are made, payment and deduction statements must be provided within 14 days after the end of the tax month — normally by the 19th. We can prepare these as part of the agreed service, with responsibility for distribution agreed with you.