Article
Refresh on common mistakes made on operating CIS
As compliance activity remains high on HMRC’s agenda it is worth refocusing on the common errors that contractors
Julia Clutterbuck
09/2024
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Article
Further changes to HMRC’s CIS Helpline for subcontractors
In line with HMRC’s current approach that looks to reduce helpline services primarily in favour of steering taxpayers
Julia Clutterbuck
08/2024
Article
Court of Appeal allows appeal on interpretation of CIS regulation
Beech Developments (Manchester) Ltd & Ors v HMRC: EWCA Civ 486 This case involved an appeal against a
GuildHUB
05/2024
Article
Changes introduced to the Construction Industry Scheme
The start of the new tax year on 6 April 2024 saw a number of changes introduced to
Julia Clutterbuck
04/2024
Article
HMRC to consult on IR35 offset of taxes and new rules for CIS gross payment qualification
Following huge criticism from the Public Accounts Committee on the way HMRC assess and collect underpayments of PAYE
GuildHUB
05/2023
Article
HMRC announce changes for requests for CIS payment and deduction statements
HMRC have announced in their December Employer Bulletin that they have changed the way in which they will
GuildHUB
12/2022
Article
Upper Tribunal finds First Tier Tribunal erred in finding withdrawal of gross payment status was ‘disproportionate’
The Upper Tier Tribunal (UTT) has allowed HMRC’s appeal against the decision issued by the First Tier Tribunal
Julia Clutterbuck
03/2022
Article
HMRC announce changes to process for claiming CIS credit for Companies
A limited company sub-contractor is able to claim a credit for any CIS tax deduction suffered, which can
GuildHUB
02/2022
Article
Common mistakes made when operating the Construction Industry Scheme
Construction Industry Scheme: Importance of treating the cost of materials correctly The recent changes introduced from 6 April
Julia Clutterbuck
08/2021
Article
How the Construction Industry Scheme can impact a Property Investment Business
It is crucial for a business or individual to understand the differences between a property developer and a
Julia Clutterbuck
07/2021
Article
Deemed Contractor – How a business can be brought into the Construction Industry Scheme
With effect from 6 April 2021, changes to the deemed contractor rules were introduced as part of the
Julia Clutterbuck
07/2021
Article
Gross payment status: Importance of tax compliance
As a result of the April 2021 changes to the Construction Industry Scheme (CIS) legislation, including the expansion
Richard Clutterbuck
06/2021