Any questions you have in relation to your time worked, or payment received should be directed to Simplify in the first instance by calling 01332 595959.
If you need to register for CIS, or have any general questions relating to your registration you can contact HMRC’s dedicated team on 0300 200 3210.
You wouldn’t be expected to register under the CIS 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, eg running a canteen or site facilities
HMRC’s CIS guide for contractors and subcontractors has more detail on what is and isn’t covered by the scheme. You can access this document by clicking here.
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, eg 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
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. Subcontractors don’t have to register, but deductions are taken from their payments at a higher rate if they’re not registered.
On the 6th April 2014, the government introduced new legislation that now makes agencies liable for the tax whereby any “self-employed” workers placed by them are found not to be genuinely self-employed.
Under this new legislation, an agency worker who is “controlled” by another person must be taxed in the same way an employee would be.