The Construction Industry Scheme: A Practical Guide

It is essential that businesses which operate within the Construction Industry Scheme (CIS) do so effectively in order to avoid potential pitfalls. This course explains the CIS in detail, from the time that the contracting organisation engages a subcontractor, to making payments to the subcontractor. It is completely up to date with the recent changes that HMRC have made to the CIS.

In addition to dealing with the administration of the scheme, attendees will receive practical advice on how to manage the typical issues that they will encounter with subcontractors. To reinforce the learning and consolidate your knowledge, there are also two interactive sessions which look at case studies and exercises relating to the scheme.

Who should attend?

The CIS has wide ranging implications for any type of business that operates within the construction sector or who get involved in construction works. The CIS will impact on anyone that is involved in organising works to be undertaken, engaging subcontractors, agreeing contracts, procurement, approving invoices as well as finance and tax teams.

What will you learn?

Scope of the CIS

• Does my organisation have to register as a contractor under the scheme?
• What types of businesses are treated as ‘mainstream’ contractors?
• If my organisation is not involved in construction how might it be considered a ‘deemed’ contractor?
• What is ‘Multiple contractor status’?
• Who are treated as subcontractors?
• What about overseas suppliers (contractors and/or subcontractors)?
• What types of works are within and outside the scope of the CIS?

A detailed look at the mechanics of the CIS

• How do I check whether a person should be treated as an ‘employee’ rather than a ‘subcontractor’?
• How do I check whether a subcontractor is registered for the CIS?
• How do I verify that a subcontractor is registered with the CIS?
• What should I do if I believe that a supplier should be registered as a subcontractor with the scheme but is not?
• What determines the amount of tax that should be deducted from a payment to a subcontractor?
• How do I make deductions from sub-contractors payments and pay them over to HMRC?
• When do we pay the deductions over to HMRC?
• How do I complete and file the monthly CIS returns?
• What records must we keep?

Consequences of getting it wrong

• What are the penalties that HMRC could seek to impose?
• Under what circumstance may we have to pay interest and penalties over to HMRC?
• What should I do if I disagree with a penalty?

• A course pack containing the information presented on the day.
• A certificate of attendance.
• Complimentary refreshments and snacks provided.