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>Classroom training>The Construction Industry Scheme (CIS)
Course overview
Operating compliantly and efficiently within the Construction Industry Scheme (CIS) requires precision and confidence. This comprehensive course gives you the knowledge and tools to ensure your business operates fully in line with HMRC requirements, avoiding the common pitfalls that can lead to errors and penalties.
We’ll take you step-by-step through the CIS process - from the moment a contractor engages a subcontractor to the submission of payments and monthly returns. You’ll gain a clear understanding of what's within the scope, the verification procedures, deductions, record-keeping and reporting obligations. The course is fully up to date with the latest HMRC changes and best practices, ensuring you stay compliant and confident. Beyond the essentials, you’ll also receive practical guidance on managing real-world CIS challenges.
To reinforce your learning, the course features interactive sessions with real-life case studies and exercises. These activities are designed to help you apply what you’ve learned, making it a valuable, practical learning experience.
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Course content
This course will explain, step by step...
- Which businesses must register as a CIS contractor
- What you need to do to register as a contractor and sub-contractor
- How a contractor establishes whether a sub-contractor is registered for the scheme
- What types of works are within and outside the scope of the CIS?
- Deciding whether tax should be deducted from a payment and, if so, at what rate
- How to make CIS deductions and pay them over to HMRC
- Completing and filing monthly CIS returns
- The records you must keep
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.
Extra benefits
- A course pack containing the information presented on the day
- A certificate of attendance
- Complimentary refreshments and lunch provided
What will you learn?
The 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?
- How does the CIS interact with employment status and the off-payroll working rules?
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?
Course presenters
Minesh Trivedi
Minesh is an Associate ACCA member, with over 34 years’ experience in Employment Tax and the Construction Industry Scheme (CIS), having previously worked for HMRC and in the Big Four firms. He helps clients to be compliant with the constantly evolving world of Employment Tax, including the CIS. He has worked with many clients that have been the subject of an HMRC CIS enquiry and has successfully helped them conclude such reviews with positive outcomes. He is also well versed with some of the common pitfalls clients regularly come across with the CIS when HMRC come knocking!
- We currently do not have any upcoming dates for this course. Please contact us if you would like to be informed when new dates are added or would like to discuss our in-house options
Course dates
- We currently do not have any upcoming dates for this course. Please contact us if you would like to be informed when new dates are added or would like to discuss our in-house options
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