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CIS Self-Employed
CIS Self-Employed
The Construction Industry Scheme is a HMRC scheme which applies to contractors, self-employed, covering all construction activities in the UK on a building or structure.
These deductions count as advance payments towards your tax and National Insurance bill.
If you provide construction industry type services directly to a homeowner then this does not fall under the CIS and you should be paid gross (no tax deductions).
How do I know if I need to register for CIS?
You should register for the Construction Industry Scheme (CIS) if you work for a contractor and you’re one of the following:
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- Sole Trader
- Owner of Limited Company
- Partner in Partnership or Trust
Sole Trader
Owner of Limited Company
Partner in Partnership or Trust
What works all under CIS?
The work that comes under the CIS includes all construction activities undertaken in the UK on a building or structure, civil engineering work like roads and bridges; and includes laying of foundation, groundwork, construction, alteration, repair, extension, demolition and dismantling.
Why do I need an umbrella company if I am CIS Registered?
A Pay will issue you with a SDC (Supervision, Direction and Control) assessment to help ensure you are genuinely self-employed. Once confirmed, we take the hassle of invoicing and chasing payment and deal with all the CIS deductions and submissions to HMRC on your behalf, so you don’t need to worry!
You will receive:
- Payment statement for each time you are paid.
- Annual CIS deduction statement.
The rate of CIS deduction is usually:
20% (excluding VAT & materials)
for workers registered under the CIS Scheme.
30% (excluding VAT & materials)
for workers who are not registered under the CIS Scheme.
How do I register for CIS?
If you are classed as self-employed you need to register with HMRC for the CIS, once registered you will be given a UTR number.
Self Employed / Contractor
Fully Compliant option for self-employed sub-contractors working in the Construction Industry.
Through our company A Pay Services: we provide engagement, compliance and employment services to Contractors and Recruiters supplying temporary staff.
A Pay can take on all the admin and hassle of engaging CIS sub-contractors by carrying out full self-employed and Supervision, Direction and Control (SDC) tests. We will ensure compliance with the scheme and that appropriate taxes are paid across to HMRC.
Benefits of Working with A Pay
HMRC Compliance
Our staff have experience with HMRC, ensuring you remain compliant.
Rights to Work
Our employees are our responsibility. We ensure we keep up to date with changing legislation to ensure our employees have the correct rights to work, legitimately in the UK.
Risk Management
As an intermediary we sit in the supply chain between the contractor and the end user thereby mitigating many of the risks that you otherwise face directly.
Technology
We use the latest online technology ensuring security of information and data protection in accordance with GDPR. Our processes are online and paperless ensuring fast passage of information and visibility of data.
Contractor Helpline
We provide a full service desk to assist all your contractors with timesheets, payslips, contracts, remittance and invoice queries.
Your Business Partner
By partnering with us you outsource most the admin and hassle involved with contractor engagement and payroll allowing you to concentrate on your core business.
Employee matters
We become the legal employer and take on all responsibility for ensuring that all temporary employee matters are taken care of compliantly.