If you work in the building or construction industry you might have to complete a tax return under the Construction Industry Scheme (CIS) rules. This article answers some of the most common questions around the subject. If you were unable to find the question you were looking for, please contact Payroll Heaven.
How do I know if CIS applies to me?
If you work for someone other than yourself then you are an employee. If you work for an employee and your employer handles all your national insurance and tax then the CIS tax scheme probably does not apply to you.
How do I apply to register for CIS?
If you are not already registered for CIS you can do so by calling the CIS Helpline.
Can I complete my CIS tax return online?
Yes, even though like most subcontractors you will probably have had money taken from your wages as a deduction you will still need to complete a tax return. You can complete your CIS tax return online and from the information, you provide you could be due a tax refund depending on your circumstances.
Any deductions that were taken by your employer will be used in your tax return against any tax that might be owed and the remainder will be paid to you as a tax refund.
If I am leaving the UK will I still need to complete a CIS tax return?
If you are leaving the UK you will become a non-resident. You will need to let the Inland Revenue know and you can do this by completing a P85 form or your tax agent can do this when they are completing your CIS tax return.