The Construction Industry Scheme (CIS) was introduced to tackle tax evasion in the construction industry, and it has been successful in ensuring that everyone working in the construction industry pays their fair share of tax.
It sets out the rules for contractors and subcontractors, ensuring that tax is correctly deducted at the source before payments are made. CIS was designed to improve tax compliance and streamline the collection of tax revenue, ultimately reducing the risk of non-payment and fostering a more transparent system.

As a contractor in the construction industry, you're probably aware of the Construction Industry Scheme (CIS), but have you ever wondered where and when it all started? The CIS Scheme was introduced to regulate the payment of contractors and subcontractors in the construction industry and has been around for two decades now. In this post, we'll take a closer look at the birth of the CIS Scheme and how it has evolved over time.

The Start of The CIS Scheme
The CIS Scheme was first introduced back in April 1997, by the Inland Revenue. The scheme was initially developed to tackle tax evasion in the construction industry. The idea was to ensure that subcontractors in the construction industry were paying their fair share of tax. The CIS Scheme means that payments made to subcontractors must be reported to HMRC , and that payments be made minus the deductions for tax and national insurance.

The Importance of The CIS Scheme
The construction industry has always had a large number of self-employed workers who were not always declaring all their income for tax purposes. Before the CIS Scheme was introduced, the Inland Revenue found it challenging to differentiate between contractors and self-employed workers in the construction industry, and as a result, there was a large amount of undeclared? The CIS Scheme aimed to ensure that everyone working in the construction industry paid their fair share of tax.

The Early Years
Initially, the CIS Scheme was quite a complex system. Contractors had to register with HMRC, and payments had to be reported every month. Contractors were also required to issue monthly deduction statements to their subcontractors. However, in 2007, the scheme was improved to make it simpler to use. The amendments included fewer registration requirements and reduced penalties for non-compliance.

Modern Day
In 2014, further changes were made to the scheme. The amendments included reducing the number of years' history that contractors and subcontractors needed to provide during registration, Quicker processing of application forms, and a more straightforward rejection and appeals process for unsuccessful applications.

The Construction Industry Scheme (CIS) was introduced to tackle tax evasion in the construction industry, and it has been successful in ensuring that everyone working in the construction industry pays their fair share of tax. Over the years, the CIS Scheme has undergone several changes, making it simpler to use for both contractors and subcontractors. Today, the CIS Scheme has become an integral part of the construction industry in the UK and remains a key component in the regulation of payment for contractors and subcontractors. As a contractor in the construction industry, it is essential to understand the history of the CIS Scheme and how it has evolved to ensure that you stay compliant with the scheme's requirements.

The Construction Industry Scheme (CIS) was introduced to tackle tax evasion in the construction industry, and it has been successful in ensuring that everyone working in the construction industry pays their fair share of tax. Over the years, the CIS Scheme has undergone several changes, making it simpler to use for both contractors and subcontractors. Today, the CIS Scheme has become an integral part of the construction industry in the UK and remains a key component in the regulation of payment for contractors and subcontractors. As a contractor in the construction industry, it is essential to understand the history of the CIS Scheme and how it has evolved to ensure that you stay compliant with the scheme's requirements.

Understanding CIS and Expenses
The Construction Industry Scheme (CIS) is a tax deduction scheme which involves tax being deducted at source from payments made from contractors to subcontractors. It is designed for those working on construction sites, and the deductions count as advanced payments towards the subcontractor's tax and National Insurance. But within these industry-specific tax deductions are opportunities for contractors to claim expenses that can reduce their tax liability.

Expense claims are an essential aspect of managing your income and keeping your finances in order. By correctly identifying and claiming the expenses that you are entitled to, you can significantly reduce your tax bill and ensure that you only pay the tax you owe. However, it is crucial to understand the limits and conditions around what constitutes a valid and allowable expense.

Expense Claim Checklist
Below is a comprehensive checklist of possible expenses that CIS contractors should consider when preparing their tax returns:

Travel Expenses
Transportation costs can be some of the most substantial expenditures for contractors, especially when working on various sites. Travel expenses eligible for deduction include:
• Mileage: Whether using a personal vehicle or a company car, you can claim a fixed rate per mile for business travel. It's wise to keep a detailed mileage log.
• Public Transport: The cost of public transport, including trains, buses, and taxis, can be claimed if used for business purposes.
• Overnight Accommodation: When a job requires you to stay overnight, you can include the cost of accommodation, as well as meals and other incidentals.

Subsistence Costs
Subsistence expenses refer to the costs of food and drink while working away. These can often be claimed in situations where accommodation is also a valid expense. Keep receipts and a log of where you were and why.

Tools and Equipment
Contractors are often responsible for their own tools and equipment. Anything you purchase for work purposes can often be claimed as an expense. This includes:
• Safety Equipment: High-visibility vests, hard hats, and other safety gear are essential and can be claimed.
• Tool Maintenance: The cost of repairing and maintaining any tools or personal protective equipment (PPE) can also be included.
• Consumable Items: Items such as screws, nails, and oil that are used and replaced can count as legitimate deductions.

Office Expenses
Running a home office or a workspace for business use will incur various expenses, all of which can be considered for tax relief:
• Rent or Mortgage Interest: If a portion of your home is used regularly and exclusively for business, a percentage of the rent or mortgage interest may be allowable.
• Utilities: Gas, electricity, water, and other utility bills for a dedicated business area can also be claimed.
• Office Supplies: From stationery to technology, anything you need to operate your business is typically deductible.

Legal and Financial Costs
Professional services used to run your business, such as legal or accounting fees, may be eligible for tax relief. This could include fees for preparing your accounts, professional advice, or services like collecting debts or writing a will.

Training and Development Expenses
Any training, certification, or professional development courses that are directly related to your work can usually be claimed. This could be formal education or industry-specific courses.

Marketing and Advertising
If you spend money on advertising or marketing your business, you can generally claim these costs. This might include website development, business cards, or online advertising.

Insurance
Insurance to cover your business against various risks, from public liability to professional indemnity, is often deductible. Be sure to differentiate between personal and professional policies.

Subcontractor Payments
If you work with subcontractors, the payments you make to them can be claimed as a business expense. Keep records of these payments, including all relevant details of the subcontractors' names and addresses, and the amounts paid.

Depreciation and Asset Write-Offs
Capital allowances allow you to claim tax relief on certain types of asset, usually over a period of time. This means the depreciation of your assets can be counted as an expense.

We are an Accountancy firm and will ensure every legitimate expense you are entitled to you claim.

CIS covers most construction work to:
• a permanent or temporary building or structure
• civil engineering work like roads and bridges
For the purpose of CIS, construction work includes:
• preparing the site - for example, laying foundations and providing access works
• demolition and dismantling
• building work
• alterations, repairs and decorating
• installing systems for heating, lighting, power, water and ventilation
• cleaning the inside of buildings after construction work
Exceptions
You do not have to register if you only do certain jobs, including:
• architecture and surveying
• scaffolding hire (with no labour)
• carpet fitting
• making materials used in construction including plant and machinery
• delivering materials
• work on construction sites that's clearly not construction - for example, running a canteen or site facilities

•contractors
• subcontractors
• contractors and subcontractors

Under the scheme, the terms 'contractor' and 'subcontractor' have special meanings that cover more than is generally referred to as 'construction'.

Contractor
A contractor is a business or other concern that pays subcontractors for construction work.
Contractors may be construction companies and building firms, but may also be government departments, local authorities and many other businesses that are normally known in the industry as 'clients'.

Think of this as the firm that pays your wages
Some businesses or other concerns are counted as contractors if they have spent more than £3 million on construction within the previous 12 month period. The rules require a business to monitor construction spend regularly.
Private householders are not counted as contractors so are not covered by the scheme.

Subcontractor
A subcontractor is a business that carries out construction work for a contractor.
Think of this a you - the worker - the person that does the work and gets paid with a 20% CIS deduction. Remember you are Self-Employed.

Businesses that are contractors and subcontractors
Many businesses pay other businesses for construction work, but are themselves paid by other businesses too. When they're working as a contractor, they must follow the rules for contractors and when they're working as a subcontractor, they must follow the rules for subcontractors.
Think of it this way, the firm that pays you may be working for a bigger firm who has given your firm the work.

This depends on your:
Earnings Expenses
Other income if you have any
Personal Allowance
Tax Credits
Whether or not you owe HMRC money from the past

Travel Expenses
Subsistence Costs
Tools and Equipment
Office Expenses
Legal and Financial Costs
Training and Development Expenses
Marketing and Advertising
Insurance
Subcontractor Payments
Depreciation and Asset Write-Offs

A Unique Taxpayer Reference (UTR) is simply a 10-digit number, for example 12345 67890, provided by HMRC when someone registers for self assessment for the first time. It might just be called a 'tax reference. This is usually only needed if you are self employed.

• A Unique Taxpayer Reference (UTR) is simply a 10-digit number, for example 12345 67890, provided by HMRC when someone registers for self assessment for the first time. It might just be called a 'tax reference'.
• Self-employed individuals pay their tax and National Insurance contributions through the self assessment system so should have a UTR. However, so do many other individuals, who are not self-employed. For example, those with rental properties, investments or foreign pensions may pay tax through the self assessment system and also have a UTR.
• It is possible to get a UTR even if you don't really have a reason to be in the self assessment system!
• You apply for a UTR by filling in a short form online. Which form you complete, depends on the reason you are applying - for self-employment, or another reason. Getting a UTR as a self-employed person does not mean HMRC have checked the person meets the self-employment criteria. It is therefore not a confirmation that someone is genuinely self-employed.
• It is also important to understand that just because someone has a UTR because they are self-employed in one job doesn't necessarily mean they will be self-employed in another job. The same goes if they have a UTR because they have been self-employed in a previous job - it doesn't mean they will be self-employed now.
• Having a UTR does not mean that someone is actually compliant with their tax obligations and has filed their tax returns (accurately and/or on time) or paid their taxes. We know that some engagers might require proof of compliance and taxes paid in certain sectors or for positions of responsibility, trust and credibility. Having a UTR does not provide this proof.

Well technically, there is no longer any such thing as a CIS number - it was abolished as part of the CIS reforms of 2007. But in practice your UTR is the first ten digits of your old CIS card number.

Default AnswerYes! Generally, we also do not charge any fee for the CIS registration! Click here for HMRC's guidance on registration!

Generally, we do not charge any fee for the CIS registration. Please click here to view HMRC's guidance on CIS registration!

If you earn under £100,000 a year then you are entitled to a personal tax free allowance on your first £12,570 you earn. There is then tapering relief if you earn up to £125,140. However, the contractor deducts 20% from all the income you have earned. Therefore, you will get at least 20% of the £12,570 taken from your income, which is around £2,500. Click here for further HMRC guidance!

It is not necessarily a minimum! If you earn under £100,000 a year then you are entitled to a personal tax free allowance on your first £12,570 you earn. There is then tapering relief if you earn up to £125,140. However, the contractor deducts 20% from all the income you have earned. Therefore, you will get at least 20% of the £12,570 taken from your income, which is around £2,500. Click here for further HMRC guidance!

If you earn under £100,000 a year then you are entitled to a personal tax free allowance on your first £12,570 you earn. There is then tapering relief if you earn up to £125,140. However, the contractor deducts 20% from all the income you have earned. Therefore, you will get at least 20% of the £12,570 taken from your income, which is around £2,500. Click here for further HMRC guidance!

It is not necessarily a minimum! If you earn under £100,000 a year then you are entitled to a personal tax free allowance on your first £12,570 you earn. There is then tapering relief if you earn up to £125,140. However, the contractor deducts 20% from all the income you have earned. Therefore, you will get at least 20% of the £12,570 taken from your income, which is around £2,500. Click here for further HMRC guidance!

If you earn under £100,000 a year then you are entitled to a personal tax free allowance on your first £12,570 you earn. There is then tapering relief if you earn up to £125,140. However, the contractor deducts 20% from all the income you have earned. Therefore, you will get at least 20% of the £12,570 taken from your income, which is around £2,500. Click here for further HMRC guidance!

There is not necessarily a cap on refunds, however, the maximum amount you can claim back as a refund is the total amount of tax deducted by the contractor from the payment to you. However in order to claim your refund you have to complete a tax return (also known as a self assessment). Once this is done we add your expenses and on average this makes the refund around £4,500 but it is dependent on your expenses. Click here for further HMRC guidance!

The maximum amount you can claim back as a refund is the total amount of tax deducted by the contractor from the payment to you. However in order to claim your refund you have to complete a tax return (also known as a self assessment). Once this is done we add your expenses and on average this makes the refund around £4,500 but it is dependent on your expenses. Click here for further HMRC guidance!

The maximum amount you can claim back as a refund is the total amount of tax deducted by the contractor from the payment to you, so in essence yes! However in order to claim your refund you have to complete a tax return (also known as a self assessment). Once this is done we add your expenses and on average this makes the refund around £4,500 but it is dependent on your expenses. Click here to see further HMRC guidance!

The maximum amount you can claim back as a refund is the total amount of tax deducted by the contractor from the payment to you. However in order to claim your refund you have to complete a tax return (also known as a self assessment). Once this is done we add your expenses and on average this makes the refund usually around £4,500 but it is dependent on your expenses. Click here to see further HMRC guidance!

We have two different options for the payment of the fee, we can either; 1. Request an upfront fee 2. Deduct the fee from the refund amount

We have two different options for the payment of the fee, we can either; 1. Request an upfront fee 2. Deduct the fee from the refund amount Either way, it is just one payment!

We have two different options for the payment of the fee, we can either; 1. Request an upfront fee 2. Deduct the fee from the refund amount

We have two different options for the payment of the fee, we can either; 1. Request an upfront fee 2. Deduct the fee from the refund amount

HMRC allows subcontractors to reclaim CIS deductions for up to four years after the end of the relevant tax year. If you have overpaid tax due to CIS deductions in previous years but have not yet claimed, you may still be eligible for a refund. Here are the key deadlines: For the tax year 2024/25 (ending 5 April 2025): You must submit your Self-Assessment by 31 January 2026 to reclaim any deductions. For previous tax years: You can claim a refund for tax years as far back as 2021/22, but you must submit a claim before 5 April 2026. What happens if you miss the deadline? If you fail to submit your claim within the allowed time frame, you risk losing your entitlement to a refund. HMRC does not process late claims unless exceptional circumstances apply. Click here for further HMRC guidance!

HMRC allows subcontractors to reclaim CIS deductions for up to four years after the end of the relevant tax year. If you have overpaid tax due to CIS deductions in previous years but have not yet claimed, you may still be eligible for a refund. Here are the key deadlines: For the tax year 2024/25 (ending 5 April 2025): You must submit your Self-Assessment by 31 January 2026 to reclaim any deductions. For previous tax years: You can claim a refund for tax years as far back as 2021/22, but you must submit a claim before 5 April 2026. What happens if you miss the deadline? If you fail to submit your claim within the allowed time frame, you risk losing your entitlement to a refund. HMRC does not process late claims unless exceptional circumstances apply. Click here for further HMRC guidance!

HMRC allows subcontractors to reclaim CIS deductions for up to four years after the end of the relevant tax year. If you have overpaid tax due to CIS deductions in previous years but have not yet claimed, you may still be eligible for a refund. Here are the key deadlines: For the tax year 2024/25 (ending 5 April 2025): You must submit your Self-Assessment by 31 January 2026 to reclaim any deductions. For previous tax years: You can claim a refund for tax years as far back as 2021/22, but you must submit a claim before 5 April 2026. What happens if you miss the deadline? If you fail to submit your claim within the allowed time frame, you risk losing your entitlement to a refund. HMRC does not process late claims unless exceptional circumstances apply. Click here for further HMRC guidance!

HMRC allows subcontractors to reclaim CIS deductions for up to four years after the end of the relevant tax year. If you have overpaid tax due to CIS deductions in previous years but have not yet claimed, you may still be eligible for a refund. Here are the key deadlines: For the tax year 2024/25 (ending 5 April 2025): You must submit your Self-Assessment by 31 January 2026 to reclaim any deductions. For previous tax years: You can claim a refund for tax years as far back as 2021/22, but you must submit a claim before 5 April 2026. What happens if you miss the deadline? If you fail to submit your claim within the allowed time frame, you risk losing your entitlement to a refund. HMRC does not process late claims unless exceptional circumstances apply. Click here for further HMRC guidance!

HMRC allows subcontractors to reclaim CIS deductions for up to four years after the end of the relevant tax year. If you have overpaid tax due to CIS deductions in previous years but have not yet claimed, you may still be eligible for a refund. Here are the key deadlines: For the tax year 2024/25 (ending 5 April 2025): You must submit your Self-Assessment by 31 January 2026 to reclaim any deductions. For previous tax years: You can claim a refund for tax years as far back as 2021/22, but you must submit a claim before 5 April 2026. What happens if you miss the deadline? If you fail to submit your claim within the allowed time frame, you risk losing your entitlement to a refund. HMRC does not process late claims unless exceptional circumstances apply. Click here for further HMRC guidance!

The short answer is this: When you get paid for your work, the person or the company you are working for does not deduct and National Insurance (NI) or Income Tax. Usually you would have to send in an invoice to get paid Here is the long answer: You are considered self-employed if you run your own business and are not employed by someone else on PAYE (Pay As You Earn). To help answer the question, here are some helpful pointers: - You run your own business as a sole trader or in a partnership. - You take responsibility for its success or failure. - You can decide what work you do, when, and how you do it. - You can hire other people to do the work for you. - You take on the financial risk of the business (e.g., covering costs, not being guaranteed payment). - You deal with multiple clients or customers. - You invoice for your services instead of receiving a payslip. - You do not get employee benefits like holiday pay, sick pay, or a pension - from the business you work with. HMRC will consider you self-employed if you register for Self Assessment and declare income from: - You're working as a sole trader. - Being a partner in a business partnership. - Receiving income that isn't already taxed (e.g., freelancing, consultancy, online sales, gig economy). If you’re unsure, HMRC provides a tool called Check Employment Status for Tax (CEST) where you can answer questions about your work arrangement to confirm if you’re self-employed or employed. Click here to see what HMRC say!

1. Self-Employed: Status: You work for yourself, not as an employee of someone else. Tax system: You must register as self-employed with HMRC and file a Self Assessment tax return each year. Pay & profits: You keep the profits from your work after paying taxes and expenses. Tax deductions: You can deduct business expenses (like equipment, travel, office costs, etc.). National Insurance: You pay Class 2 & Class 4 NI contributions (depending on profits). Examples: Freelancer, contractor, tradesperson, small business owner. 2. PAYE (Pay As You Earn) Status: You’re an employee of a company. Tax system: Your employer deducts Income Tax and National Insurance directly from your salary via PAYE system. You normally don’t need to file a Self Assessment tax return (unless you have extra income). Pay & profits: You receive a salary after tax has been deducted. Tax deductions: You usually can’t claim business expenses (unless you spend money wholly, exclusively and necessarily for your job). National Insurance = paid automatically by employer deductions. Examples: Working in an office, retail, healthcare, teaching, etc." What is PAYE? It’s the system the UK uses to collect Income Tax and National Insurance directly from your wages or pension. If you are employed (not self-employed), your employer deducts tax and NI before paying you. These deductions are sent straight to HMRC on your behalf. You get your net salary (take-home pay) after tax. Example: Your monthly salary = £2,500 Employer deducts: Income Tax (based on your tax code) National Insurance (sometimes) Student loan, pension, etc. You might actually receive £2,000 in your bank. Key points about PAYE: - It's automatic, you don’t usually have to file a tax return. - It's based on tax code, your tax-free allowance (Personal Allowance) is built into it. - If you’re self-employed, PAYE doesn’t apply (you file a Self Assessment instead). Click here for relevant HMRC guidance!

"PAYE" = Pay As You Earn It’s the system the UK uses to collect Income Tax and National Insurance directly from your wages or pension. If you are employed (not self-employed), your employer deducts tax and NI before paying you. These deductions are sent straight to HMRC on your behalf. You get your net salary (take-home pay) after tax. Example: Your monthly salary = £2,500 Employer deducts: Income Tax (based on your tax code) National Insurance Student loan, pension, etc. (if relevant) You might actually only receive £2,000 in your bank. Key points about PAYE: - Automatic, you don’t usually have to file a tax return. - Based on tax code, your tax-free allowance (personal allowance) is built into it. - If you’re self-employed, PAYE doesn’t apply (you file a Self Assessment instead) Click here to see the related HMRC website.

If you work in the construction industry as a contractor, you need to register with HMRC under CIS so tax is handled correctly. Registering as a Contractor (CIS) 1. Check if you count as a contractor You are a contractor if: You pay subcontractors to do construction work. OR Your business spends over £3 million on construction in 12 months, even if construction isn’t your main business. 2. Register with HMRC You need a UTR (Unique Taxpayer Reference). Register online via HMRC CIS service here or call the CIS helpline: 0300 200 3210. 3. Set up PAYE for CIS Contractors must be registered as an employer with HMRC because you’ll be deducting CIS tax from subcontractors’ payments. Even if you don’t have employees, this is required. 4. Verify your subcontractors Before paying them, you must check with HMRC whether they’re registered for CIS. This decides how much tax to deduct (20%, 30%, or 0% if gross payment status). 5. Make monthly CIS returns Each month, you file a CIS return showing what you paid subcontractors and what deductions you made. You give each subcontractor a payment & deduction statement. Send deductions to HMRC. Summary To register as a CIS contractor: - Get a UTR (if self-employed or running a company). - Register online or by phone with HMRC as a CIS contractor. - Set up as an employer for PAYE/CIS deductions. - Verify subcontractors with HMRC. Click here for further HMRC guidance!

1. Check if you’re a subcontractor You’re a subcontractor if you’re self-employed, a sole trader, or a company doing construction work for a contractor. Examples: builder, electrician, plumber, demolition, site prep, etc. 2. Get a UTR (Unique Taxpayer Reference) If you’re already self-employed → you’ll have a UTR. If not → you must first register as self-employed with HMRC (this also sets you up for Self Assessment), you can register here. 3. Register for CIS as a subcontractor Once you have a UTR, please call the HMRC CIS helpline: 0300 200 3210 (Mon–Fri, UK office hours), or register online through your Government Gateway account here. 4. Choose your payment status When registering, you can apply for: Standard deduction (20%) → Contractors deduct 20% tax from your payments and send it to HMRC. Higher deduction (30%) → If you don’t register, contractors deduct 30%. Gross payment status (0%) → You’re paid in full with no deductions (you settle tax via Self Assessment). To get this, you must: Show good tax compliance history Prove you run your business through a bank account Show your turnover meets HMRC’s threshold (depends on sole trader/partnership/company). 5. Do your Self Assessment tax return each year CIS deductions are treated as advance tax payments. At year end, you file your Self Assessment, report income & expenses, and HMRC adjusts your tax bill (you may get a refund). Summary: To register as a CIS subcontractor: Get your UTR by registering as self-employed (if not already). Register for CIS with HMRC (online or phone). Pick your deduction type (20%, 30%, or gross status). Keep records and file Self Assessment each year. Click here to register as a subcontractor!

Yes – your student loan repayments can be affected by your CIS refund, but let’s break down how it works so it’s clear: Student Loans & CIS (Subcontractors) CIS deductions are advance tax, when a contractor deducts 20% (or 30%) from your pay, it goes to HMRC as if it’s Income Tax. At the end of the tax year, you file your Self Assessment tax return and student loan repayments are linked to Self Assessment If you earn above the repayment threshold (depends on your loan plan), HMRC calculates how much you owe. The repayment is added to your Self Assessment bill, just like tax and NI. If you’re due a refund for CIS, HMRC will calculate your total tax owed minus CIS already deducted. If CIS deductions were too high, you may get a refund BUT before refunding, HMRC will offset any student loan repayment due (plus any other debts you owe HMRC). Example: You earned £30,000 as a CIS subcontractor. Contractors deducted £6,000 CIS tax. After expenses, your taxable income = £25,000. Income tax due = £3,486. Student loan repayment (Plan 2, threshold £27,295) = £0 (below threshold). HMRC refunds you £2,514 (£6,000 – £3,486). Another case: Taxable income = £35,000. Tax due = £4,486. Student loan repayment (Plan 2) = £690. Total liability = £5,176. CIS paid = £6,000. Refund = £824 (£6,000 – £5,176). Bottom line: Yes, HMRC will deduct any student loan repayment due before paying out your CIS refund. If your income is below the student loan threshold, no repayment is taken. Click here to view HMRC's manual on CIS!

If HMRC looks into it and you can’t back up your expenses, they’ll remove them from your tax return. That means a higher tax bill and possibly penalties if they think you’ve been careless. Click here to see HMRC requirements!

Yes, you should keep receipts or invoices for all business related costs (materials, tools, protective clothing, travel, etc.). HMRC expects clear evidence for each claim. However, there are other ways to show HMRC your expenses only if you can still prove the expense was legitimate. For example, mileage logs, bank statements or written records might be accepted if a receipt is genuinely lost. But if you have no proof at all, HMRC can disallow the claim. You must show: - What you spent money on - The date of the expense - The amount paid - That it was for your construction work (not personal use) Bank statements alone aren’t usually enough, because they don’t show what you bought. They can support your claim, but ideally you need the actual receipt/invoice or at least a clear description, e.g. “Builders Merchant – bricks”.

CIS stands for the Construction Industry scheme. It is something that HMRC uses to ensure the those working in the construction industry pay the right amount of tax. As a self employed person you are not allowed to work on a construction site unless your "main contractor" ( The company you work for) has registered you for CIS. You have to give the certain information to your main contractor such as a UTR (Unique Tax Number) before you are allowed to work This means that the only way to get your refund is to complete a Tax Return known as a "self-assessment". Click here to see HMRC's guidance on CIS

The Construction Industry Scheme (CIS) was brought in as the construction industry sector was evading tax on an industrial scale. In fact the construction sector is unique in the fact that it is the only sector to have a scheme for tax being collected in advance! HMRC have made it so that in order to get your overpaid tax back, you have to produce a Tax Return also known as a "Self-Assessment". We can hep you with that! We will maximise your refund and fulfil your obligations to HMRC to produce a Tax Return. [](https://www.gov.uk/what-is-the-construction-industry-scheme) Click here to see HMRC's guidance on CIS [](https://www.gov.uk/what-is-the-construction-industry-scheme)

The short answer is if you are working in the construction sector and are self employed you have to register. Who Must Register? Contractors – Businesses that pay subcontractors for construction work, including mainstream construction and deemed contractors (e.g., large businesses spending over £3m on construction annually). Click here to see HMRC guidance for contractors! Subcontractors – Businesses or individuals who are paid to do construction work. [](https://www.gov.uk/what-you-must-do-as-a-cis-subcontractor) Click here to see HMRC guidance for subcontractors!

CIS applies to most construction work carried out in the UK, including: ● Site preparation, demolition, and dismantling ● Building work, alterations, and repairs ● Decorating and refurbishment ● Installation of systems (heating, lighting, power, water) ● Civil engineering and groundwork Excluded activities (not under CIS) include professional services such as architecture, surveying, carpet fitting, scaffolding hire (without labour), and delivering materials. Click here to see the HMRC guidance!

The maximum amount you can claim back as a refund is the total amount of tax deducted by the contractor from the payment to you. However in order to claim your refund you have to complete a tax return (also known as a self assessment). Once this is done we add your expenses and on average this makes the refund around £4,500 but it is dependent on your expenses.

Generally, we do not charge any fee for the CIS registration.

Generally, we do not charge any fee for the CIS registration.

Generally, we do not charge any fee for the CIS registration.

Our fee is higher if the bank statements are in PDF format as we have to convert all the PDF statements into Excel format. We need to do this for analysis purposes. The conversion takes time and requires our team to spend more time on your case You can always ask for us for help in how to get your bank statements into a spreadsheet.

Our fee is higher if the bank statements are in PDF format as we have to convert all the PDF statements into Excel format. We need to do this for analysis purposes. The conversion takes time and requires our team to spend more time on your case You can always ask for us for help in how to get your bank statements into a spreadsheet.

Our fee is higher if the bank statements are in PDF format as we have to convert all the PDF statements into Excel format. We need to do this for analysis purposes. The conversion takes time and requires our team to spend more time on your case You can always ask for us for help in how to get your bank statements into a spreadsheet.

Our fee is higher if the bank statements are in PDF format as we have to convert all the PDF statements into Excel format. We need to do this for analysis purposes. The conversion takes time and requires our team to spend more time on your case You can always ask for us for help in how to get your bank statements into a spreadsheet.

Our fee is higher if the bank statements are in PDF format as we have to convert all the PDF statements into Excel format. We need to do this for analysis purposes. The conversion takes time and requires our team to spend more time on your case You can always ask for us for help in how to get your bank statements into a spreadsheet.

You can claim interest on loans if the money was borrowed solely for business purposes, such as buying equipment, machinery, or tools for your trade. Interest paid on a business loan or business overdraft. Interest on loans used to buy equipment, stock, or vehicles used for the business. Interest on credit cards or personal loans if used entirely for business purposes (you must be able to prove it).

You can claim interest on loans if the money was borrowed solely for business purposes, such as buying equipment, machinery, or tools for your trade. Interest paid on a business loan or business overdraft. Interest on loans used to buy equipment, stock, or vehicles used for the business. Interest on credit cards or personal loans if used entirely for business purposes (you must be able to prove it).

You can claim interest on loans if the money was borrowed solely for business purposes, such as buying equipment, machinery, or tools for your trade. Interest paid on a business loan or business overdraft. Interest on loans used to buy equipment, stock, or vehicles used for the business. Interest on credit cards or personal loans if used entirely for business purposes (you must be able to prove it).

You can claim interest on loans if the money was borrowed solely for business purposes, such as buying equipment, machinery, or tools for your trade. Interest paid on a business loan or business overdraft. Interest on loans used to buy equipment, stock, or vehicles used for the business. Interest on credit cards or personal loans if used entirely for business purposes (you must be able to prove it).

You can only claim “reasonable” subsistence costs — food, drink, or accommodation — that you incur wholly, exclusively, and necessarily while travelling for business. Basically if you order Caviar and Champagne for lunch, HMRC will not cover. A Tesco meal deal is more what HMRC have in mind.

You can only claim “reasonable” subsistence costs — food, drink, or accommodation — that you incur wholly, exclusively, and necessarily while travelling for business. Basically if you order Caviar and Champagne for lunch, HMRC will not cover. A Tesco meal deal is more what HMRC have in mind.

You can only claim “reasonable” subsistence costs — food, drink, or accommodation — that you incur wholly, exclusively, and necessarily while travelling for business. Basically if you order Caviar and Champagne for lunch, HMRC will not cover. A Tesco meal deal is more what HMRC have in mind.

You can only claim “reasonable” subsistence costs — food, drink, or accommodation — that you incur wholly, exclusively, and necessarily while travelling for business. Basically if you order Caviar and Champagne for lunch, HMRC will not cover. A Tesco meal deal is more what HMRC have in mind.

You can only claim “reasonable” subsistence costs — food, drink, or accommodation — that you incur wholly, exclusively, and necessarily while travelling for business. Basically if you order Caviar and Champagne for lunch, HMRC will not cover. A Tesco meal deal is more what HMRC have in mind.

In the UK, alcohol is not normally an allowable business expense for tax purposes. HMRC’s rule is clear: expenses must be “wholly and exclusively” for the purpose of running your business.

In the UK, alcohol is not normally an allowable business expense for tax purposes. HMRC’s rule is clear: expenses must be “wholly and exclusively” for the purpose of running your business.

In the UK, alcohol is not normally an allowable business expense for tax purposes. HMRC’s rule is clear: expenses must be “wholly and exclusively” for the purpose of running your business.

In the UK, alcohol is not normally an allowable business expense for tax purposes. HMRC’s rule is clear: expenses must be “wholly and exclusively” for the purpose of running your business.

Subsistence expenses refer to the costs of food and drink while working away. These can often be claimed in situations where accommodation is also a valid expense. Keep receipts and a log of where you were and why.

Subsistence expenses refer to the costs of food and drink while working away. These can often be claimed in situations where accommodation is also a valid expense. Keep receipts and a log of where you were and why.

Subsistence expenses refer to the costs of food and drink while working away. These can often be claimed in situations where accommodation is also a valid expense. Keep receipts and a log of where you were and why.

Subsistence expenses refer to the costs of food and drink while working away. These can often be claimed in situations where accommodation is also a valid expense. Keep receipts and a log of where you were and why.

Subsistence expenses refer to the costs of food and drink while working away. These can often be claimed in situations where accommodation is also a valid expense. Keep receipts and a log of where you were and why.

Transportation costs can be some of the most substantial expenditures for contractors, especially when working on various sites. Travel expenses eligible for deduction include: • Mileage: Whether using a personal vehicle or a company car, you can claim a fixed rate per mile for business travel. It's wise to keep a detailed mileage log. • Public Transport: The cost of public transport, including trains, buses, and taxis, can be claimed if used for business purposes. • Overnight Accommodation: When a job requires you to stay overnight, you can include the cost of accommodation, as well as meals and other incidentals.

Transportation costs can be some of the most substantial expenditures for contractors, especially when working on various sites. Travel expenses eligible for deduction include: • Mileage: Whether using a personal vehicle or a company car, you can claim a fixed rate per mile for business travel. It's wise to keep a detailed mileage log. • Public Transport: The cost of public transport, including trains, buses, and taxis, can be claimed if used for business purposes. • Overnight Accommodation: When a job requires you to stay overnight, you can include the cost of accommodation, as well as meals and other incidentals.

Transportation costs can be some of the most substantial expenditures for contractors, especially when working on various sites. Travel expenses eligible for deduction include: • Mileage: Whether using a personal vehicle or a company car, you can claim a fixed rate per mile for business travel. It's wise to keep a detailed mileage log. • Public Transport: The cost of public transport, including trains, buses, and taxis, can be claimed if used for business purposes. • Overnight Accommodation: When a job requires you to stay overnight, you can include the cost of accommodation, as well as meals and other incidentals.

Transportation costs can be some of the most substantial expenditures for contractors, especially when working on various sites. Travel expenses eligible for deduction include: • Mileage: Whether using a personal vehicle or a company car, you can claim a fixed rate per mile for business travel. It's wise to keep a detailed mileage log. • Public Transport: The cost of public transport, including trains, buses, and taxis, can be claimed if used for business purposes. • Overnight Accommodation: When a job requires you to stay overnight, you can include the cost of accommodation, as well as meals and other incidentals.

Transportation costs can be some of the most substantial expenditures for contractors, especially when working on various sites. Travel expenses eligible for deduction include: • Mileage: Whether using a personal vehicle or a company car, you can claim a fixed rate per mile for business travel. It's wise to keep a detailed mileage log. • Public Transport: The cost of public transport, including trains, buses, and taxis, can be claimed if used for business purposes. • Overnight Accommodation: When a job requires you to stay overnight, you can include the cost of accommodation, as well as meals and other incidentals.

Yes, you can claim home office expenses in the proportion of the business use.

Yes, you can claim home office expenses in the proportion of the business use.

Yes, you can claim home office expenses in the proportion of the business use.

Yes, you can claim home office expenses in the proportion of the business use.

Yes, you can claim home office expenses in the proportion of the business use.

Yes, you can claim the phone bill if the phone is used for the business purpose.

Yes, you can claim the phone bill if the phone is used for the business purpose.

Yes, you can claim the phone bill if the phone is used for the business purpose.

Yes, you can claim the phone bill if the phone is used for the business purpose.

Yes, you can claim the training cost or fee for the qualification needed.

Yes, you can claim the training cost or fee for the qualification needed.

Yes, you can claim the training cost or fee for the qualification needed.

Yes, you can claim the training cost or fee for the qualification needed.

You must keep records for at least 5 years after the 31 January submission deadline of the relevant tax year. Example: 2021/22 tax return (due 31 Jan 2023) - keep records until 31 Jan 2028.

You must keep records for at least 5 years after the 31 January submission deadline of the relevant tax year. Example: 2021/22 tax return (due 31 Jan 2023) - keep records until 31 Jan 2028.

You must keep records for at least 5 years after the 31 January submission deadline of the relevant tax year. Example: 2021/22 tax return (due 31 Jan 2023) - keep records until 31 Jan 2028.

You must keep records for at least 5 years after the 31 January submission deadline of the relevant tax year. Example: 2021/22 tax return (due 31 Jan 2023) - keep records until 31 Jan 2028.

You must keep records for at least 5 years after the 31 January submission deadline of the relevant tax year. Example: 2021/22 tax return (due 31 Jan 2023) - keep records until 31 Jan 2028.

You can claim for 4 tax years, so till 5th April 2026, you can claim the refund for tax year 2021/22 and onwards.

You can claim for 4 tax years, so till 5th April 2026, you can claim the refund for tax year 2021/22 and onwards.

You can claim for 4 tax years, so till 5th April 2026, you can claim the refund for tax year 2021/22 and onwards.

You can claim for 4 tax years, so till 5th April 2026, you can claim the refund for tax year 2021/22 and onwards.

You can claim for 4 tax years, so till 5th April 2026, you can claim the refund for tax year 2021/22 and onwards.

Of course. Even If you are not working in the CIS scheme anymore, you can file the tax return as you are legally required to do and this automatically triggers your refund.

Of course. Even If you are not working in the CIS scheme anymore, you can file the tax return as you

Of course. Even If you are not working in the CIS scheme anymore, you can file the tax return as you are legally required to do and this automatically triggers your refund.

Of course. Even If you are not working in the CIS scheme anymore, you can file the tax return as you are legally required to do and this automatically triggers your refund.

Of course. Even If you are not working in the CIS scheme anymore, you can file the tax return as you are legally required to do and this automatically triggers your refund.

It depends on the type of service contract you sign with us. If you pay our fee upfront, you will get the refund amount directly into your bank account. If you sign the service contract with us for deduction of our fee from the amount of refund, the refund amount will be given in our bank account and then we will pay you the amount of refund after deducting our fee. Here are our charges 1. CIS Refund only (no claim for expenses) - £2,500 minimum for a full year CIS payments: Up-Front Fee-£150+VAT CIS Ref only (no claim for expense) Deduction From Refund-£200 CIS Refund only (no claim for expenses) 2. CIS Refund plus expenses with emailed expenses or CSV bank statement: Up-Front Fee-£250+VAT Deduction From Refund-£350 3. CIS Refund plus expenses where the bank statements are in a pdf format: Up-Front Fee-£300+VAT Deduction From Refund-£400

It depends on the type of service contract you sign with us. If you pay our fee upfront, you will get the refund amount directly into your bank account. If you sign the service contract with us for deduction of our fee from the amount of refund, the refund amount will be given in our bank account and then we will pay you the amount of refund after deducting our fee. Here are our charges 1. CIS Refund only (no claim for expenses) - £2,500 minimum for a full year CIS payments: Up-Front Fee-£150+VAT CIS Ref only (no claim for expense) Deduction From Refund-£200 CIS Refund only (no claim for expenses) 2. CIS Refund plus expenses with emailed expenses or CSV bank statement: Up-Front Fee-£250+VAT Deduction From Refund-£350 3. CIS Refund plus expenses where the bank statements are in a pdf format: Up-Front Fee-£300+VAT Deduction From Refund-£400

By bank transfer Exactly how depends on the type of service contract you sign with us. If you pay our fee upfront, you will get the refund amount directly into your bank account. If you sign the service contract with us for deduction of our fee from the amount of refund, the refund amount will be given in our bank account and then we will pay you the amount of refund after deducting our fee. Here are our charges 1. CIS Refund only (no claim for expenses) - £2,500 minimum for a full year CIS payments: Up-Front Fee-£150+VAT CIS Ref only (no claim for expense) Deduction From Refund-£200 CIS Refund only (no claim for expenses) 2. CIS Refund plus expenses with emailed expenses or CSV bank statement: Up-Front Fee-£250+VAT Deduction From Refund-£350 3. CIS Refund plus expenses where the bank statements are in a pdf format: Up-Front Fee-£300+VAT Deduction From Refund-£400

It depends on the type of service contract you sign with us. If you pay our fee upfront, you will get the refund amount directly into your bank account. If you sign the service contract with us for deduction of our fee from the amount of refund, the refund amount will be given in our bank account and then we will pay you the amount of refund after deducting our fee. Here are our charges 1. CIS Refund only (no claim for expenses) - £2,500 minimum for a full year CIS payments: Up-Front Fee-£150+VAT CIS Ref only (no claim for expense) Deduction From Refund-£200 CIS Refund only (no claim for expenses) 2. CIS Refund plus expenses with emailed expenses or CSV bank statement: Up-Front Fee-£250+VAT

It depends on the type of service contract you sign with us. If you pay our fee upfront, you will get the refund amount directly into your bank account. If you sign the service contract with us for deduction of our fee from the amount of refund, the refund amount will be given in our bank account and then we will pay you the amount of refund after deducting our fee. Here are our charges 1. CIS Refund only (no claim for expenses) - £2,500 minimum for a full year CIS payments: Up-Front Fee-£150+VAT CIS Ref only (no claim for expense) Deduction From Refund-£200 CIS Refund only (no claim for expenses) 2. CIS Refund plus expenses with emailed expenses or CSV bank statement: Up-Front Fee-£250+VAT Deduction From Refund-£350 3. CIS Refund plus expenses where the bank statements are in a pdf format: Up-Front Fee-£300+VAT Deduction From Refund-£400

If you mean your CIS Refund then generally, HMRC takes 8 weeks to process the self assessment tax return, Sometimes, HMRC takes more time if they are busy.

Generally, HMRC takes 8 weeks to process the self assessment tax return, Sometimes, HMRC takes more time if they are busy.

Generally, HMRC takes 8 weeks to process the self assessment tax return, Sometimes, HMRC takes more time if they are busy.