Construction Industry Scheme • Sussex
CIS Accountants in Haywards Heath
Whether you are a contractor filing monthly returns or a subcontractor waiting for a refund, we handle the Construction Industry Scheme so you stay compliant and get your money back faster.
- Contractors: verification and monthly returns
- Subcontractors: CIS refunds claimed
- Gross payment status applications
- VAT reverse charge handled
CIS key figures
| Rule | Detail |
|---|---|
| Deduction for registered subcontractors | 20% |
| Deduction for unregistered subcontractors | 30% |
| Gross payment status | 0%, if you pass HMRC’s business, turnover and compliance tests |
| Monthly return due | 19th of each month |
| Late return penalty | Starts at £100 and increases the longer it is late |
| VAT domestic reverse charge | Applies to most VAT-registered construction services between businesses in the scheme |
How we help
Contractors
We verify subcontractors with HMRC, calculate deductions, file monthly returns on time and send payment and deduction statements.
Subcontractors
Sole traders get CIS deductions back through their tax return. Limited companies offset them against PAYE or claim a repayment. We make sure nothing is left with HMRC.
Gross payment status
We check whether you qualify and keep your compliance record clean. HMRC is applying the tests more strictly, and losing status can hit cash flow hard.
Payroll and VAT
CIS sits alongside payroll and reverse-charge VAT. We run all three together. See our payroll services.
CIS FAQs
- How do I get my CIS deductions back?
- Sole traders claim them through their Self Assessment return, so filing early means a faster refund. Limited companies offset them against their PAYE bill or claim a repayment from HMRC.
- What is gross payment status?
- It means contractors pay you without deducting CIS. You need to pass HMRC’s business, turnover and compliance tests, and keep your tax affairs up to date to keep it.
- When is the CIS return due?
- By the 19th of each month for the tax month ending on the 5th. A nil return may be needed if you made no payments.
- Do you have a CIS calculator?
- Yes. Try our CIS deduction calculator.
Need help with CIS?
Book a free consultation with our Haywards Heath team.