The scheme covers all ‘construction operations’ carried out in the UK as well as other related work. If your business is involved in construction operations, you might operate as a contractor or sub-contractor or both.
There are strict deadlines when filing the monthly CIS returns to HMRC and failure to comply with these will result in a fine.
We can complete the relevant Employer Payment Summaries (EPS) to claim back the CIS tax suffered by a limited company and complete your CIS returns and provide your sub-contractors with their monthly CIS deduction statements.