CIS deductions

[alex_m]

I did a job recently for a construction firm on a building site and the invoice was paid minus 20% for CIS. This is fine as I’m used to it from rope access being mostly CIS.
However this is the first time I’ve had to deal with it as an employer in tree work. I had a subby on the job with me. Do I pay him his full day rate or do I need to deduct CIS? Do I need to register as an employer for CIS? 
cheers

[topchippyles]

1 hour ago, alex_m said:

I did a job recently for a construction firm on a building site and the invoice was paid minus 20% for CIS. This is fine as I’m used to it from rope access being mostly CIS.
However this is the first time I’ve had to deal with it as an employer in tree work. I had a subby on the job with me. Do I pay him his full day rate or do I need to deduct CIS? Do I need to register as an employer for CIS? 
cheers

If its a one off or the odd couple of jobs here and there not much point in registering. Subby would also need to apply for his own card. As for paying him a full rate can you claim his tax back on your ticket i do that with one of my guys now and again its no big deal.

[Jackalope]

2 hours ago, alex_m said:

I did a job recently for a construction firm on a building site and the invoice was paid minus 20% for CIS. This is fine as I’m used to it from rope access being mostly CIS.
However this is the first time I’ve had to deal with it as an employer in tree work. I had a subby on the job with me. Do I pay him his full day rate or do I need to deduct CIS? Do I need to register as an employer for CIS? 
cheers

 

I also had the 20% deducted from an invoice for CIS recently. I informed them I was not a member of the scheme, (both before the work and again after realising they had deducted 20% anyway). They were prompt in settling up the outstanding balance and I did not have to apply for a card.