Workers need to register with HMRC and are given a UTR (unique tax reference). HMRC will attribute a basic rate of tax to the Workers income that needs to be deducted at source, this will normally be 20%, but can 0% or 40% depending on the workers circumstances. Workers will have this basic tax deducted each time they are paid by the Contractor. The worker is then required to complete a self-assessment tax return under the Construction Industry Scheme (CIS). This often results in a repayment of tax. Tax and Class 4 NIC declarations are made under a Self-Assessment Tax Return. Class 2 NIC is payable weekly. Other factors such as VAT and PAYE may also need to be considered.
We offer a number of services to support workers in the construction industry including CIS registrations and ongoing services such as self-assessment tax returns. Please click here for more information.
Accreditations and Partnerships
