Construction Industry Scheme

A practical guide to dealing with the requirements of the Construction Industry Scheme, based on years of experience gained by the author in representing clients, liaising with HMRC and working in the construction industry.

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About this work

This book complements and expands upon HMRC’s publication CIS 340. It includes observations on the various CIS consultations held by HMRC and responses issued thereafter.

“A well-organised and comprehensive guide to the CIS rules.” – TAXline review of earlier edition

Table of contents

• • Introductory material

• • Construction operations

• • Contractors and subcontractors

• • Verification

• • Agents and CIS

• • Gross payment [expanded by way of example]
    • Introduction
    • How to qualify for GPS [expanded by way of example]
      • Business test
      • Turnover test
      • Compliance tests
      • Identification
    • Process of registration
    • Retention of gross payment status
    • • Other matters

• • Potential loss of gross payment status

• • Penalties

• • Materials

• • Redemption of CIS deductions

• • Self-employment

• • Failure to deduct

• • Impact of the scheme

• • Test cases

• • Improving the operation of the CIS

• • Supply chains

• • Other considerations

• • The CIS regulations