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The Construction Industry Scheme: A Practical Guide

New Half-day course

£229 +VAT per person

£229 +VAT
per person

This course can be presented in-house at your premises. You can find out more about our in-house training here.

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Home > Courses > The Construction Industry Scheme: A Practical Guide

The Construction Industry Scheme: A Practical Guide

Half-day course

Course prices:

Classroom: £229 +VAT per person

Course overview

It is essential that businesses which operate within the Construction Industry Scheme (CIS) do so effectively in order to avoid potential pitfalls. This course explains the CIS in detail, from the time that the contracting organisation engages a sub-contractor, to making payments to the sub-contractor. It is completely up to date with the recent changes that HMRC have made to the CIS.

In addition to dealing with the administration of the scheme, attendees will receive practical advice on how to manage the typical issues that they will encounter with sub-contractors. To support the presentation there are two workshop sessions. During these sessions you will look at a number of practical, real life scenarios that contractors have to consider to ensure compliance with CIS.

You should also note that the CIS is not exclusively for businesses in the construction industry. There are  other businesses engaging sub-contractors to carry out construction work that must follow the rules of the scheme.

What will be covered?

This course will explain, step by step...

  • Which businesses must register as a CIS contractor, including those that do not do construction work but are deemed to be contractors
  • What you need to do to register as a contractor and sub-contractor
  • What a contractor must do to establish whether a sub-contractor is registered for the scheme
  • How to decide whether there is a need to make a deduction of tax from a payment and, if so, at what rate
  • How to make CIS deductions and pay them over to HMRC
  • Completing and filing monthly CIS returns
  • The records you must keep

Extra benefits

  • A course pack containing the information presented on the day
  • A handout featuring the interesting scenarios discussed during the workshop sessions
  • A certificate of attendance

What will you learn?

  • Does my organisation have to register as a contractor under the scheme?
  • As a registered contractor, what rules must be followed?
  • How do I check whether a person should be treated as an ‘employee’ rather than a ‘sub-contractor’?
  • How do I check whether a sub-contractor is registered for the CIS?
  • Are overseas suppliers outside the scope of the CIS?
  • How do I make deductions from sub-contractors payments and pay them over to HMRC?
  • What types of businesses are treated as ‘mainstream’ contractors?
  • If my organisation is not involved in construction how might it be considered a ‘deemed’ contractor?
  • What is ‘Multiple contractor status’?
  • What construction work is not covered by the CIS?
  • How do I verify that a sub-contractor is registered with the CIS?
  • What should I do if I believe that a supplier should be registered as a sub-contractor with the scheme but is not?
  • What determines the amount of tax that should be deducted from a payment to a sub-contractor?
  • When do we pay the deductions over to HMRC?
  • How do I complete and file the monthly CIS returns?
  • Under what circumstance may we have to pay interest and penalties over to HMRC?
  • What should I do if I disagree with a penalty?
  • What records must we keep?

Who should attend?

This course will help anyone whose organisation operates within the Construction Industry Scheme. As well as businesses in the construction industry, this can include businesses that engage sub-contractors to carry out construction work. 

Course presenters

  • Alexander Altmann

    Alex is a Director at Blick Rothenberg and has been helping clients deal with all types of issues related to CIS for nearly 10 years. He has developed a CIS registration, verification and return filing service for clients that are both ‘mainstream’ and ‘deemed’ contractors. Alex has a Master’s degree in International Tax Law and is a member of the Association of Chartered Certified Accountants.

  • Ian Whyteside

    Ian is an experienced payroll and taxation specialist. He is a member of the Association of Taxation Technicians, a fellow of the Association of Accounting Technicians and a member of the Chartered Institute of Payroll Professionals, where he is a senior examiner.

    Having previously worked at a senior level for House of Fraser, Clydesdale Bank and a large Local Authority he now runs his own consultancy advising on payroll issues, implementation of new systems, auditing external payroll providers and other taxation matters.

Course dates