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The Construction Industry Scheme (CIS)

6-hour course  |  6 CPD hours

£329 +VAT per person

£329 +VAT
per person
£329 +VAT
per person

  • 20 & 21 March 2024 AM
    9:30am - 12:30pm
    FULL Enquire
  • 22 & 23 May 2024 PM
    1:45pm - 4:45pm
    Book
  • 11 & 12 September 2024 PM
    1:45pm - 4:45pm
    Book

About our online courses

At UK Training we have taken a fresh approach to online training that we're sure you will enjoy. We've taken all the best features of the classroom and replicated them online meaning you'll get the same high quality training combined with the time and money savings that come with training online.

All our online training is visually engaging, highly interactive and informative ensuring your online experience will be just as rewarding as the classroom.

Click here to view a sample of our online training

About our online courses

At UK Training we have taken a fresh approach to online training that we're sure you will enjoy. We've taken all the best features of the classroom and replicated them online meaning you'll get the same high quality training combined with the time and money savings that come with training online.

All our online training is visually engaging, highly interactive and informative ensuring your online experience will be just as rewarding as the classroom.

Click here to view a sample of our online training

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

If you would like to make an enquiry simply fill in the quick contact form below and a member of our in­house team will be in touch shortly.

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Home > > The Construction Industry Scheme (CIS)

The Construction Industry Scheme (CIS)

6-hour course

Course prices:

Classroom: £329 +VAT per person

Online: £329 +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 subcontractor, to making payments to the subcontractor. 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 subcontractors. To reinforce the learning and consolidate your knowledge, there are interactive sessions which look at case studies and exercises relating to the scheme.

Course content

This course will explain, step by step...

  • Which businesses must register as a CIS contractor
  • What you need to do to register as a contractor and sub-contractor
  • How a contractor establishes whether a sub-contractor is registered for the scheme
  • Deciding whether tax should be deducted 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

Who should attend?

The CIS has wide ranging implications for any type of business that operates within the construction sector or who get involved in construction works.  The CIS will impact on anyone that is involved in organising works to be undertaken, engaging subcontractors, agreeing contracts, procurement, approving invoices as well as finance and tax teams.

What will you learn?

The scope of the CIS

  • Does my organisation have to register as a contractor under the scheme?
  • 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’?
  • Who are treated as subcontractors?
  • What about overseas suppliers (contractors and/or subcontractors)?
  • What types of works are within and outside the scope of the CIS?
  • How does the CIS interact with employment status and the off-payroll working rules?

The mechanics of the CIS 

  • How do I check whether a person should be treated as an ‘employee’ rather than a ‘subcontractor’?
  • How do I check whether a subcontractor is registered for the CIS?
  • How do I verify that a subcontractor is registered with the CIS?
  • What should I do if I believe that a supplier should be registered as a subcontractor with the scheme but is not?
  • What determines the amount of tax that should be deducted from a payment to a subcontractor?
  • How do I make deductions from sub-contractors payments and pay them over to HMRC?
  • When do we pay the deductions over to HMRC?
  • How do I complete and file the monthly CIS returns?
  • What records must we keep?

Consequences of getting it wrong

  • What are the penalties that HMRC could seek to impose?
  • Under what circumstance may we have to pay interest and penalties over to HMRC?
  • What should I do if I disagree with a penalty?

Extra benefits

  • A course pack containing the information presented on the day
  • A certificate of attendance
  • Complimentary refreshments and lunch provided

Course presenters

  • Anil Patel

    Anil has worked for over 30 years in employment tax matters and specialises in the Construction Industry Scheme. He worked with the Inland Revenue as an Employer Compliance Officer and joined KPMG as an Employment Tax Manager before becoming an Associate Director with Grant Thornton.

    Anil now has his own consultancy business and he works with and advises a wide range of businesses, both small and large, in all aspects of employment tax and CIS.

    View testimonials

Course dates

Online course dates

  • 20 & 21 March 2024 | 9:30am-12:30pm Book
  • 22 & 23 May 2024 | 1:45pm-4:45pm Book
  • 11 & 12 September 2024 | 1:45pm-4:45pm Book