CIS Registration

[Mark Bolam]

Just a quick one.

 

Does my arb company come under CIS or are we exempt?

 

Just about to bill a groundworks company and they seem to think we should have a CIS number.

 

I've got no issue with getting one, but I don't particularly want to if I don't have to.

[Arctostaphylos uva-ursi]

I have had this problem too Mark.

If you are carrying out work on a construction site it is possible that you will need it. I was doing some formative pruning this year on newly planted trees for a national company with a maintenance contract on a development site> After some negotiations with the client and the tax office it turned out I did need to be registered. Speak to the tax office and tell them exactly what you are doing and they should be able to advise.

If you do get registered make sure that whoever is paying you supplies you with the appropriate tax certificate for forwarding to your bookkeeper/accountant.

[AA Teccie (Paul)]

Broadly speaking, and as I understand it, if you are undertaking works to facilitate development, including site clearance or facilitation pruning for house construction etc. then it does come under CIS.

 

If however you are undertaking works to accord with good silvicultural / arboricultural practice etc it doesn't.

 

This is my interpretation of their guidance and shouldn't be taken as definitive (sound like VOSA or EA there )

 

Cheers..

Paul

[Mark Bolam]

Thanks very much chaps, looks like I need to register then.

 

It was the 'good arboricultural practice' thing that was the tipping point Paul!

[AA Teccie (Paul)]

 

It was the 'good arboricultural practice' thing that was the tipping point Paul!

 

Hmmm, don't look to me for any advice or guidance then

 

Cheers Mark..

[Mark Bolam]

Hahahahaha!

 

Registered.

 

They're not exactly a barrel of laughs at HMRC are they?

[woody paul]

Just remember to present paper work to accountant so he knows tax has been take.

[kevinjohnsonmbe]

Hahahahaha!

 

Registered.

 

They're not exactly a barrel of laughs at HMRC are they?

 

A total bag of (unable to use appropriate descriptive expletive!)

 

There may be a little bit more bad news....

 

If you have subbies, you would have to register as a 'contractor' and a 'sub contractor.'

 

You are a sub contractor to the main site contractor, and you are the 'contractor' for anyone that subs to you.

 

So the main site contractor deducts your tax at source and gives you a certificate. You have to register as a contractor and deduct tax at source and supply a cert to anyone that subs to you.

 

Also, if you register as a contractor, you have to do a periodic return to HMRC to state what payments / deductions you have made.

 

Registering is the easy part (relatively speaking!)

 

Try deregistering..... That's when the nightmares begin!

 

Oh, and look out for the fines if you don't do your returns on time!

 

https://www.gov.uk/what-is-the-construction-industry-scheme

[Duncansimpson]

Just do it, get CIS 6 it makes life so much simpler. If you get CIS4 they will deduct tax (which you claim back later if necessary). Your accountant should sort you out.

[Johny Walker]

iv done it for yrs ,tax all paid no nasty bills to pay in jan & july & even get some bk