1 day£484 +VAT
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Understand payroll regulations for the Construction Industry Scheme (CIS)

A practical workshop geared for employers directly involved in the construction industry.

This course will look in depth at the problematic issue of the employment status of Construction workers and what steps can be taken to protect the engager from a successful HMRC ‘status challenge.’

The course focuses on the tax deduction implications of HMRC’s Construction Industry Scheme, which applies to mainstream contractors, Local Authorities and other businesses incurring substantial costs on ‘construction operations.’

HMRC imposes automatic penalties for late submission of monthly returns and penalties for other failures, including failing to deduct the correct amount from payments made to subcontractors.

Problems continue to arise due to the failure of some businesses to register as a contractor and/or subcontractor, resulting in the failure to check the payment status of new subcontractors and to make deductions from subcontractors registered for payment under deduction and from unregistered subcontractors.

Many businesses operating as contractors and subcontractors risk losing their gross payment status as a subcontractor if they fail to operate the scheme correctly and adhere to HMRC’s compliance test for the business and/or its proprietors.

This course covers the whole process, from registration through to the engagement and payment of subcontractors, also looking at work that comes within the scheme, ‘construction operations’ and work that should be excluded from reporting and the need to make a deduction.

Courses Overview

Duration: 1 day Price: £484+VAT CPD: 6 hours (certificated)

Who will it benefit?

This course has been designed to meet the needs of construction companies’ staff who deal with the current CIS provisions.

We recommend it for surveyors, contract managers, payroll and finance staff and all others involved in the CIS scheme particularly those employers involved in construction projects exceeding £1m per annum.

What you'll achieve?

By the end of the course you will be able to implement proper procedures to reduce the risk of treating workers as self-employed when they are actually employed and confidently deal with the tax implications of the Construction Industry Scheme.

Course Content

Practical advice will be given on how to deal with disputes with ‘suppliers’ who perhaps claim that their work is outside the scope of the Scheme.

Even though employers may not be directly involved in the construction industry they may have to be involved in the scheme if they are undertaking a construction project of more than £1m per annum.

Click here for course content

  • What is the scheme and who does this tax deduction scheme apply to
  • What businesses are Contractors and/or Sub-contractors
  • The ‘Deemed Contractor’ rules for outside the main construction industry
  • CIS Registration
  • Contractor and Sub-contractor Registration
  • Registration for Gross Payment and the registration tests
  • Construction Operations
  • What work is within the scope of the scheme and what work can be excluded?
  • Professional Work and when its within CIS or the costs should be excluded
  • Mixed operations and contracts, a warning!
  • Making payments to Sub-contractors
  • Sub-contractor verification of tax payment status
  • Changes to a subcontractors payment status
  • Payments to Gross Payment Sub-contractors and payments under deduction
  • Monthly Returns and Declarations
  • Online returns and registration
  • Paper Returns
  • Correcting errors on monthly returns
  • Payments to HMRC
  • CIS Penalty Regime
  • Employment Status of Construction Workers
  • Handling HMRC Inspections
  • Construction Industry Scheme Checklist

"When setting up a Shared Service Centre, The Learn Centre played a key role in our award winning Payroll Academy, delivering a blended learning experience combining both classroom based training and an e-learning solution. The course delivery, the training materials and overall learning experience was excellent."

Michael Stevenson
Payroll Manager at Queen's University Belfast

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1 day£484+VAT
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