Meet your regulatory obligations of the

Construction Industry Scheme

The Construction Industry Scheme (CIS) applies to sole traders, partnerships and companies operating in the construction industry.

What is the Scheme?

It is a special set of tax rules requiring contractors to deduct tax from a subcontractor’s payments before paying them. The tax must then be reported and paid over to HMRC on a monthly basis.

What are your obligations and how can we help?

CIS Contractors

Contractors must register for the scheme and submit monthly CIS returns to HMRC. You must also provide your subcontractors with deduction statements for each month that you pay them.

HMRC will charge penalties for unsubmitted or late returns and so it is important to keep up to date with your CIS obligations.

AtPlummer Parsons, we can assist you with the whole process:

  • Registration with HMRC and verification of your subcontractors
  • Preparation & submission of monthly returns
  • Preparation of deduction statements for your subcontractors
  • Keeping your books & records up to date and generally advising you in CIS matters.

CIS Subcontractors

As a subcontractor you do not have to register with HMRC, though you may have tax deducted at a higher rate if you are not registered.

You may be able to apply for gross payment status, meaning contractors will pay you in full without deducting tax at source.

Our team here at Plummer Parsons can assist you with:

  • Registration with HMRC
  • Advising if you may qualify for gross payment status
  • Preparation & submission of CIS repayment claims to HMRC at the end of the tax year
  • Keeping your books & records up to date and generally advising you in CIS matters

If you’re a busy contractor or subcontractor, let us take care of the admin and paperwork, while you focus on your business.

Contact us today to discuss any CIS matter.  

Plummer Parsons has provided accountancy services to Cool Concerns Ltd since 2003. Payroll is both a complex and critical function for our business and early on we outsourced it to PP. The service has been efficient and faultless with the additional support processing furlough scheme payments making running a small business much easier, allowing me to concentrate on what Cool Concerns does.
Stephen Benton
Director, Cool Concerns Ltd
Green & Elliott Optometrists have been clients of Plummer Parsons payroll department for over twelve years. We have found the team to be very knowledgeable and efficient. They are easy to contact by phone or using the secure client portal. We would happily recommend their services to other businesses.
David Elliott
Optometrist / Director, Green & Elliott Optometrists
Kind regards and my sincere thanks for all your invaluable support. I would have struggled in the extreme to get through it without your input
Jonathan Cowan
Managing director, Cowan & Rutter
Streamlining our business I decided to take the leap and switch to Xero Accounting. I cannot thank Plummer Parsons enough for the support they provided me with. It was exceptional. Friendly, clear and concise on-site training. I’m now a confident user of Xero. Thank you.
Samantha Winterton
Monsoon Automotive Ltd

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