Construction Industry Scheme (CIS)

Is carpet fitting subject to CIS? Carpet fitting is excluded from the CIS under Statement of Practice (SP12/81). However, on some contracts he fits vinyl flooring, an activity that is included in the CIS scheme. On these we deduct tax on the labour element of payments to him. Read more on www.accountingweb.co.uk For those who … Read more

What is the CIS scheme? Under the Construction Industry Scheme ( CIS ), contractors deduct money from a subcontractor’s payments and pass it to HM Revenue and Customs ( HMRC ). The deductions count as advance payments towards the subcontractor’s tax and National Insurance. Contractors must register for the scheme. Read more on www.gov.uk The … Read more