You can register for the Construction Industry Scheme and apply for gross payment by phoning the CIS Helpline on 0300 200 3210. HMRC will set up a Construction Industry Scheme ( CIS) payment scheme for you when you register as Apr 2, 2024 · It was realised upon preparing the company accounts that a contractor had deducted and paid the CIS deduction to the sole business and not the Ltd company as should have. 21 May Jul 1, 2023 · Overpaid tax deduction resulted in approximately £80 million overall deductions taken each year for subcontractors, which HM Revenue and Customs (HMRC) remedies through CIS tax refunds. May 15, 2024 · Self-Assessment helpline: 0300 200 3310; Child Benefits helpline: 0300 200 3100; Employer helpline: 0300 200 3200; Income Tax helpline: 0300 200 3300; National Insurance helpline: 0300 200 3500; HMRC online services helpdesk: 0300 200 3600; Online debit and credit card payment support: 0300 200 3601; VAT general enquiries: 0300 200 3700 Mar 31, 2014 · This guidance explains the roles of both contractors and subcontractors within the Construction Industry Scheme. HMRC Services for Employers and Their Contact Numbers. 523. Congratulations! You're now registered under the Construction Industry Scheme. You can appeal to HM Revenue and Customs ( HMRC) against a penalty, for example for: an inaccurate return. It is the same process used for employing staff. For online registration, log in to your Government Gateway account, and select the option to register for the Construction Industry Scheme. HM Revenue and Customs (HMRC) will send you a letter when you finish setting up as a new employer. Reduce the risk of subcontracting with our help. Sep 28, 2020 · Individuals, sole traders, partnerships and limited companies can use it to get a snapshot of their tax position for over 40 taxes including: Self Assessment. Textphone: 0300 200 3212. To use the PAYE for Agents online service you’ll need to: have an agent reference number. On top of that, our friendly customer service team is on hand – by phone or via email – for any ongoing help and advice you may need. May 5, 2023 · The Construction Industry Scheme (CIS) aims to streamline taxation resulting from the working relationship between contractors and subcontractors. The contractor has to pay £72 to our accounts office and pays £523 (£595 – £72) to the subcontractor. Can I Speak to Someone About Tax Credits Online? Aug 31, 2020 · If you’re running a limited company or operating as a sole trader in the construction industry, understanding the Construction Industry Scheme (CIS) is crucial. You’ll need to: Register for CIS as a contractor: To register for the CIS, you can use the HMRC’s online services or contact the CIS helpline. Enter the date you started your self-employment. VAT. This manual gives guidance on handling your own or your clients Construction Industry Scheme matters. For example, if you have a particular disability, or require the Welsh language option. For entries on the Contractor’s monthly return, see page 74. Please call the CIS Helpline on 0845 366 7899. Companies that have CIS deductions taken from their income as subcontractors should set these off against their monthly or quarterly payments to HMRC. Use the HMRC CIS online service to change or correct something on your return. Payroll professionals should also be aware to check genuine HMRC contact that uses more than one communication method. Recent contacts from HMRC can be checked on the Nov 23, 2022 · Deemed contractors can do this by writing to HMRC or calling HMRC’s CIS helpline but should continue to operate CIS until HMRC has approved the deregistration. Call HMRC about Self Assessment or PAYE if you’re formally authorised to act as an agent or tax adviser for your client. Key points: 1 – Under CIS, subcontractor workers normally have 20% tax deducted from the income 2 – The definitions of ‘contractor’, and ‘construction industry’ are quite complex, but you should expect to fall under the scheme […] Apr 8, 2022 · When a contractor first files a CIS return, if earlier CIS returns are also late, we may ‘cap’ the total amount of the £100 and £200 fixed penalties at a maximum of £3,000 for some returns Call HMRC for help and advice and for more information about the Non-resident Landlord (NRL) scheme. You can find their details on the letter we sent you about the checks Feb 5, 2024 · Construction Industry Scheme (CIS) Guidance and forms for the Construction Industry Scheme. Register for payment under deduction as a sole trader. We are the UK’s tax, payments and customs authority, and we have a vital purpose: we collect the money that pays for the UK’s public services and help families 4. owe £50,000 or less. It’s crucial to inform HMRC, as discrepancies in your tax records can lead to complications later on . Companies should reduce their tax/National Insurance Apr 6, 2024 · HMRC runs webinars about the CIS and you can also contact HMRC’s CIS Helpline and HMRC have produced a Tax Facts film which explains the CIS for school leavers. it has a net turnover of £30,000 each year for each partner. Just remember - your responsibilities don't end with registration. You may want to show this form to your tax adviser if you have one. 3. Register online by creating a HMRC online account. 5 June 2020. Under the CIS, a subcontractor receives a payment deduction statement from the contractor. The telephone number is 0300 200 3210. (The CIS statements were made out to the ltd co, they had simply stated the incorrect verification number on the statement. HMRC strongly encourages customers to use the improved online services, including the HMRC Digital Assistant. HMRC requires CIS contractors to submit real-time information about payments to subcontractors. Opening times: Our phone line opening hours are: Monday to Freedom of Information requests. 21 June 2022. You can also find out information in your business tax account If you owe tax from VAT. Telephone: 0300 200 3210. A four-year refund may amount to an average of £2,500, which is why subcontractors should claim what they are owed. Contractors deduct money from a subcontractors payment and pass it on to HMRC to cover tax and NI obligations. Outside UK: +44 300 322 9433. Construction businesses using the Construction Industry Scheme (CIS) need to deduct money from a subcontractor’s payments. your HMRC employer reference. You should tell us as soon as possible if you stop working as a contractor or. or subcontractor. 7th Floor. Even a quick look will tell you that CIS is complicated, and often difficult to know what is expected of you in order to comply with the rules and regulations. Ensure you submit this return by the 18th of each month to Sep 5, 2014 · Construction Industry Scheme Manual. Previous page. For the first month in this example, assuming a deduction rate of 20 per cent, there would be a net payment of £2,400 and a deduction of £600 and, in the second, a net payment of £800 and a deduction of £200. Have your Accounts Office reference number with you when you call. Do not contact the helpline to check progress or ask about tax and Complain online. Find out about call charges. VAT payment. Construction Industry Scheme (CIS) You will need your employer reference number, if you have one. CIS301 Page 1 HMRC 06/14 CIS – individual registration for payment under deduction If your business operates as a subcontractor in the construction industry on a self-employed basis, it needs to register for the Construction Industry Scheme (CIS). the Construction Industry Scheme (CIS) For PAYE, you can contact the HMRC employer helpline, or write to the National Insurance Contributions and Employers Office. Phone. You can seek guidance from the HMRC CIS helpline either through the web or over the phone. It is not currently possible to view historical or outstanding CIS payments online – although we are looking to address this though our new Making Tax Digital, Income Tax Self-Assessment (MTD ITSA) service – which is currently in development. sign in or set up an HMRC online Register for HMRC online services to manage your tax affairs easily and securely. I rang the SA helpline and was advised that we Mar 14, 2023 · Find out how to contact HMRC by phone or post if you are a contractor or subcontractor in the CIS. Mar 9, 2023 · Sam Bromley. Happily, there’s a proven short cut. We are the UK’s tax, payments and customs authority, and we have a vital purpose: we collect the money Nov 21, 2014 · 3 June 2024. Help Jan 1, 2014 · Find out about downtime and technical issues with HMRC services. The ability to deregister for the CIS when construction expenditure falls below the £3 million threshold does not apply to mainstream contractors. Telephone: 0300 200 3831. There is a two-step process to Register as a Self-Employed CIS Subcontractor. Explain the situation and provide them with all the evidence you have gathered. HMRC’s CIS helpline can guide you on the next steps. plan to pay your debt off within the next 12 months Aug 12, 2023 · The Construction Industry Scheme (sometimes just called CIS) is a set of rules which affect the way contractors working in the UK construction industry pay subcontractors carrying out work for them. 1 January 2014. The CIS, established by HM Revenue and Customs (HMRC), regulates tax payments within the construction sector, applying to both contractors and subcontractors. HMRC CIS Contractor Registrations Benton Park View NEWCASTLE UPON TYNE NE98 1ZZ •If you do not have a National Insurance number, you will need to call the CIS Helpline on 0300 200 3210 Page 4 Turnover test For gross payment the partnership has to pass a turnover test – read the note below. These tests are known as the business test, turnover test and compliance test, and are explained below. From: HM Revenue & Customs. CIS Digital Assistant: HMRC’s digital assistant, available through their helpline or online platform, can guide individuals through the process of retrieving their registration number. HMRC’s Reporting Expectations. How does a subcontractor register for gross payments? The subcontractor can register for CIS online or by calling HMRC's CIS helpline. How easy is it to register for the CIS? Registering for the CIS is now done online, and the system is user-friendly thanks to HMRC’s efforts. If the subcontractor is paid under deduction, the same principle will apply. Find out Jan 4, 2024 · Make sure you keep a record of this number, as you’ll need to use it in all communications with HMRC related to the CIS. You’ll receive a user ID. We offer subcontractor compliance support, helping all workers remain HMRC & CIS compliant. 26 October 2023 — See all updates. Telephone: 0300 200 3211. You cannot register online for gross payment. If you to register for the Construction Industry Scheme (CIS). Telephone: 0300 322 9433. We are the UK’s tax, payments and customs authority, and we have a vital purpose: we collect the money that pays for the UK’s public services and help families These notes will help you fill in form CIS – partnership registration, CIS304. Outside UK: +44 2920 501 261. the 22nd after the end of the quarter if you pay quarterly - for The Construction Industry Scheme (CIS) was introduced in 1971 by HMRC with the principal aims of protecting construction workers from false employment and ensuring a safeguard for HMRC from tax evasion. Closed weekends and bank holidays. These payments go to HMRC as part of the subcontractor’s tax and National Insurance obligations. This involves submitting a CIS 300 return monthly, which lists all subcontractors you’ve paid from the previous month up to the sixth of the current month. It explains the less common tax rules and contains more detailed information, including a case study showing how to prepare accounts Freedom of Information requests. Home visits and appointments You can ask HMRC ’s extra support team for a face-to-face appointment or home Pay deductions to HMRC. You can The Extra Support Team can only help you with questions about: PAYE. Call or write to HMRC if you're a contractor or subcontractor within the Construction Industry Scheme for help with queries on the scheme, getting forms and leaflets, and using CIS online May 16, 2024 · CIS (The Construction Industry Scheme) is a scheme set up by HM Revenue and Customs (HMRC) to collect tax from people working in the construction industry. Aug 27, 2009 · This is the quickest and easier way to tell us. This page is also available in May 18, 2023 · Employer Helpline (EHL) Construction Industry Scheme (CIS) Helpline. Employment Status Customer Service Unit. Form. Understanding your responsibilities once you’re registered for the CIS. Get information about the scheme, tax returns, verification and common mistakes. Opening times: Our phone line opening hours are: Monday to Friday: 8am to 6pm. 9 March 2023. Make sure you have: your Unique Taxpayer Reference ( UTR) the reference number for your HMRC accounts office. By having a clear understanding of CIS tax deductions, you can save yourself penalties worth £100-£3000 due to non-compliance. Update: 11. Previous : Pay deductions to HMRC The Construction Industry Scheme (CIS) covers most construction work to buildings, including site preparation, decorating and refurbishment. You can register as a subcontractor with payment under deduction or gross payment status online. Sep 22, 2023 · Use HMRC online services. To use the online service, you need a Government CIS302 Notes Page 1 HMRC 06/14 These notes will help you fill in the paper version of the form ‘CIS – individual registration for gross payment’, CIS302. If your business is construction With a range of helpful guidance for industry challenges. Find out more about PAYE, call charges and postal address. you do not need extra support Dec 18, 2023 · The helpline staff can assist after verifying the caller's identity and business details. Get emails about this page. Access Self Assessment, VAT, PAYE and more. . The statement sets out the gross amount paid to the May 8, 2024 · Construction Industry Scheme You may be able to pay quarterly if you usually pay less than £1,500 per month — to arrange this contact HMRC’s payment helpline on 0300 200 3401. Tell HMRC by calling the CIS helpline if you need any help with this. Log back into the HMRC online account, select “add a tax”, and then “Self Assessment”. payment online or via the print and post form. PAYE. Outside UK: +44 161 930 8706. May 20, 2013 · HMRC site is the place to go Assuming your client isn't a deemed contractror then What to do if you’re no longer a CIS contractor. Who this form is for Use this form if you are an individual and want to register as Call or write to HMRC if you're a contractor or subcontractor within the Construction Industry Scheme for help with queries on the scheme, getting forms and leaflets, and using CIS online What you’ll need. Closed on weekends and bank holidays. Call or write to HMRC to check if you or someone else is classed as employed or self-employed. 4. Businesses using the scheme need to deduct money from subcontractors' payments, which then go to HMRC as part of their tax and National Insurance obligations. paying tax late. NE98 1ZZ. To be paid correctly by a contractor, make sure you give them the exact same legal business name or trading name you gave when you registered for the Construction Industry Scheme ( CIS Contractors who use subcontractors for construction work need to register as an employer. The 'Contacts' section has been updated to include Employers should also be aware of call charges and try to call during the recommended timings to avoid longer waiting times. The deductions count as advance payments To register for the Construction Industry Scheme ( CIS) you’ll need: your legal business name - you can also give a trading name if it’s different to your business name. S0733. You must pay HM Revenue and Customs ( HMRC) any deductions you’ve made. Fax: 03000 523 030. Contact HMRC using another helpline if: your question is about something else. Employer Helpline (PAYE, NIC, and EE) 0300 200 3200. These deductions count towards the subcontractors' tax and National Insurance, spreading the payments out over time instead of one lump sum at the end of the tax year. S1715. The letter explains how to start working as a Construction Industry Scheme (CIS) contractor. If you need to speak to us about your compliance checks, contact the officer who’s dealing with your case. Get emails There’s a wealth of information published about the Construction Industry Scheme, and much of it is online, on the HMRC website. Central Mail Unit. Contact details, webchat and helplines for enquiries with HMRC on tax, Self Assessment, Child Benefit or tax credits (including Welsh language services). You can sign in to your personal tax account or business tax account to check your records and manage your details. Mainstream contractors. You may find our guide to self-employment helpful. Including businesses based outside the UK, contractors, subcontractors, filing returns, and payments. Published 31 March 2014. Both steps can be completed online and you can do it yourself in most cases. The request must be made by post. Last updated. In this guide, we explain the Construction Industry Scheme and answer Fax: 03000 523 030. Aug 30, 2018 · If you are unsure whether you need to register as a contractor, then call the HMRC CIS Helpline on 0300 200 3210 to discuss your situation. Under CIS rules, contractors must make deductions from their subcontractors’ invoices, and report these to HMRC via a CIS return. Sep 1, 2017 · Subscribe to receive email updates. Opening times: Our phone line opening Telephone: 0300 200 3310. Self Assessment. This article serves as a guide for people Under the Construction Industry Scheme ( CIS ), contractors deduct money from a subcontractor ’s payments and pass it to HM Revenue and Customs ( HMRC ). The Construction Industry Scheme (CIS) requires contractors to make tax deductions on behalf of their subcontractors. failing to keep adequate records. The introduction of the domestic reverse VAT charge Under the Construction Industry Scheme (CIS), contractors deduct money from a subcontractor’s payments and pass it to HM Revenue & Customs (HMRC). The Construction Industry Scheme (or CIS) is a special way of taxing self-employed workers in the construction industry. sending in your tax return late. Register your limited company as a subcontractor or apply for gross payment status, or both. must be able to show us that it is carrying out Enable CIS in Xero to access account codes so your invoices or bills calculate the CIS deduction due. Jun 7, 2019 · 24 September 2020. Jan 18, 2024 · If the contractor fails to provide satisfactory responses or proof of payment, contact HMRC. Opening times: Monday to Friday: 8am to 6pm. How Jun 10, 2024 · For advice about how CIS applies to non-resident companies and the registration process you can contact the CIS helpline at: 0300 200 3210 +44 161 930 8706 (overseas) Make sure your personal details and address are up to date in your personal tax account or you could fail telephone security. If you do not have a personal tax account, you can create one before Jan 1, 2014 · Other taxes, duties or specialist teams. Closed weekends and bank Call HMRC for advice on how to make Construction Industry Scheme payments. You’ll also need your Once you’ve set up an account, you can sign in for things like your personal or business tax account, Self Assessment, Corporation Tax, PAYE for employers and VAT. Published. Follow the instructions and provide the required information. 30am, Wednesday 20 March: HMRC's self-assessment helpline will NOT be closing next month and will instead stay open for the time being, as HMRC Contractors or subcontractors seeking further guidance on any aspects of the CIS Scheme telephone the CIS Helpline. Overview. Mar 5, 2021 · Contact HMRC. The guidance across all sections has been updated including steps to take to make it easier for users to follow. Registration is generally a straightforward process. You can contact HMRC using a BSL video interpreter from the InterpretersLive! service. Accountant or Tax Advisor: Get paid. Last updated 10 June 2024 + show all updates. Jan 1, 2014 · Employment Related Securities ( ERS) employer liabilities and payments. If you want to register as a contractor phone the New Employer Helpline on 0300 200 3200. Email. Contact Telephone Number. subcontractor in the Construction Industry Scheme (CIS). The contractor deducts the cost of materials from the price for the whole job and calculates the deduction on the difference of £360. Outside UK: +44 161 931 9070. the Unique Taxpayer . 22. Newcastle Upon Tyne. Service Name. Corporation Tax. For general CIS enquiries contact HMRC . 5 September 2014. If you need contact details for a tax and duty that does not have an agent dedicated telephone number or address, you can search the list of HMRC contacts Feb 26, 2024 · Construction Industry Scheme: 0300 200 3210; HMRC online service: 0300 200 3600 (for technical issues accessing online services) There is also a list of available extra support service numbers. You must pay your PAYE bill to HM Revenue and Customs ( HMRC) by: the 22nd of the next tax month if you pay monthly. You now need to make claims for the current tax year by post and include related information to support your claim. Jul 9, 2024 · It is no longer possible for subcontractors under the construction industry scheme (CIS) to request payment deduction statements from HMRC’s CIS helpline. How to pay PAYE and National Insurance for employers, including Construction Industry Scheme, student loan deductions, reference numbers, bank details, deadlines and payment booklets. If you're a contractor, add CIS Contractor to your subscription to send HMRC monthly returns, verify subcontractors and bulk email payment and deduction statements straight from Xero. United Kingdom. Feb 22, 2024 · Businesses, self-employed people and landlords will be required: to operate MTD from 6 April 2026 in relation to their trading and property income chargeable to Income Tax and Class 4 National Jan 2, 2016 · HMRC will review the subcontractor's compliance with these three tests each year. If you’re signing in to the service for the first time, you’ll need a Government Gateway user ID and password - if you do not have a user ID, you can create one when you use HMRC Shipley Reference number You’ll need to use the 14-character Construction Industry Scheme ( CIS ) late filing penalty payment reference number from your late filing penalty notice. You need to pay the CIS deductions to HMRC by the 22nd of each month through the CIS scheme Company Construction Industry Scheme (CIS) deductions set off against monthly or quarterly tax/National Insurance contributions payments. Submit more details, including your National Insurance Number. You’ll need your Government Gateway user ID and Telephone: 0300 200 3700. You can set up a VAT payment plan online if you: have missed the deadline to pay a VAT bill. 6 April 2024. To get the information you want, you would need to Mar 19, 2024 · That's because, starting from next month, HMRC will be closing its self-assessment telephone helpline for half the year – and will only open it for "priority" calls the rest of the time. Registration information, useful forms and guidance can be found on HMRC's CIS microsite. Who this form is for Use this form if you are an individual and want to register as a subcontractor for gross payment. Call if you have missed your VAT payment deadline. Get help from HMRC if you need extra support. Subscribe to the HMRC help and support email service to get information on a wide range of topics for individuals, businesses, employers and agents. Jul 20, 2017 · 6 April 2024. Nov 21, 2014 · Find out about the Construction Industry Scheme (CIS), work covered by the scheme and whether you should register as a contractor or subcontractor. Feb 1, 2024 · Hi DsnDave Dsn, Thank you for your query. How to Apply for CIS Registration. Select “Sole Trader” from the options. yg fm dp vd vq oz zi jt hg uy