[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"global":3,"entry:industry:construction":324},{"id":4,"documentId":5,"siteName":6,"organizationSchema":7,"contactEmail":13,"contactPhones":48,"address":49,"currencyRates":50,"createdAt":70,"updatedAt":71,"publishedAt":72,"logoDark":49,"logoLight":49,"nav":73,"footer":257},1,"ded2oyx8g005xuue0dkk17wm","Accountaire",{"url":8,"logo":9,"name":6,"@type":10,"email":13,"sameAs":14,"address":16,"@context":21,"legalName":22,"telephone":23,"areaServed":24,"knowsAbout":36,"description":46,"foundingDate":47},"https:\u002F\u002Faccountaire.com","https:\u002F\u002Faccountaire.com\u002Flogo.png",[11,12],"Organization","AccountingService","hello@accountaire.com",[15],"https:\u002F\u002Fwww.linkedin.com\u002Fcompany\u002Faccountaire",{"@type":17,"streetAddress":18,"addressCountry":19,"addressLocality":20},"PostalAddress","5 Davis Road, G-8, Shimla Tower","PK","Lahore","https:\u002F\u002Fschema.org","Accountaire (SMC-Private) Limited","+1-925-219-6399",[25,28,30,32,34],{"name":26,"@type":27},"United Kingdom","Country",{"name":29,"@type":27},"United States",{"name":31,"@type":27},"United Arab Emirates",{"name":33,"@type":27},"Canada",{"name":35,"@type":27},"Australia",[37,38,39,40,41,42,43,44,45],"Bookkeeping","Cloud Accounting","VAT","Payroll","Management Accounts","CFO Advisory","Xero","QuickBooks Online","Making Tax Digital","Modern remote accounting for ambitious SMEs. ACCA-qualified team delivering bookkeeping, payroll, tax and CFO advisory across the UK, US, UAE, Canada and Australia.","2022-09-08",[23],null,{"AED":51,"AUD":55,"CAD":59,"GBP":63,"USD":67},{"sym":52,"rate":53,"label":54},"AED ",3.67,"AED",{"sym":56,"rate":57,"label":58},"A$",1.52,"AUD",{"sym":60,"rate":61,"label":62},"C$",1.36,"CAD",{"sym":64,"rate":65,"label":66},"£",0.79,"GBP",{"sym":68,"rate":4,"label":69},"$","USD","2026-06-03T16:16:36.280Z","2026-06-23T19:38:06.501Z","2026-06-23T19:38:05.773Z",{"id":74,"groups":75},31,[76,128,197,238],{"id":77,"title":78,"twoCol":79,"links":80},121,"Services",false,[81,85,88,92,96,100,104,108,112,116,120,124],{"id":82,"label":83,"href":84,"badge":49,"external":79},1949,"Cloud bookkeeping","\u002Fservices\u002Fcloud-bookkeeping",{"id":86,"label":40,"href":87,"badge":49,"external":79},1950,"\u002Fservices\u002Fpayroll",{"id":89,"label":90,"href":91,"badge":49,"external":79},1951,"Tax & 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modern remote finance team for ambitious businesses across the UK, US, UAE, Canada and Australia.","© Accountaire (SMC-Private) Limited. All rights reserved.",[261,265,269],{"id":262,"label":263,"href":264,"badge":49,"external":79},2006,"Privacy","\u002Flegal\u002Fprivacy",{"id":266,"label":267,"href":268,"badge":49,"external":79},2007,"Terms","\u002Flegal\u002Fterms",{"id":270,"label":271,"href":272,"badge":49,"external":79},2008,"DPA","\u002Flegal\u002Fdpa",[],[275,291,304],{"id":276,"title":78,"links":277},91,[278,280,282,284,286,288],{"id":279,"label":83,"href":84,"badge":49,"external":79},1991,{"id":281,"label":40,"href":87,"badge":49,"external":79},1992,{"id":283,"label":90,"href":91,"badge":49,"external":79},1993,{"id":285,"label":94,"href":95,"badge":49,"external":79},1994,{"id":287,"label":98,"href":99,"badge":49,"external":79},1995,{"id":289,"label":290,"href":103,"badge":49,"external":79},1996,"Catch-up",{"id":292,"title":240,"links":293},92,[294,296,298,300,302],{"id":295,"label":26,"href":244,"badge":49,"external":79},1997,{"id":297,"label":29,"href":247,"badge":49,"external":79},1998,{"id":299,"label":31,"href":250,"badge":49,"external":79},1999,{"id":301,"label":33,"href":253,"badge":49,"external":79},2000,{"id":303,"label":35,"href":256,"badge":49,"external":79},2001,{"id":305,"title":306,"links":307},93,"Company",[308,312,316,320],{"id":309,"label":310,"href":311,"badge":49,"external":79},2002,"About","\u002Fabout",{"id":313,"label":314,"href":315,"badge":49,"external":79},2003,"Pricing","\u002Fpricing",{"id":317,"label":318,"href":319,"badge":49,"external":79},2004,"Blog","\u002Fblog",{"id":321,"label":322,"href":323,"badge":49,"external":79},2005,"Contact","\u002Fcontact",{"id":325,"documentId":326,"title":327,"slug":328,"summary":329,"twoColMenu":79,"order":330,"createdAt":331,"updatedAt":331,"publishedAt":332,"seo":333,"blocks":341},579,"jhpuzud0n7jeqk28hfq0vnms","Construction accountants for UK contractors.","construction","Construction accountants for UK contractors and subcontractors: CIS returns, gross payment status, the VAT reverse charge and job costing per contract.",0,"2026-09-11T00:57:57.273Z","2026-09-11T00:57:57.317Z",{"id":334,"metaTitle":335,"metaDescription":329,"keywords":336,"canonicalURL":337,"ogType":338,"ogLocale":339,"twitterCard":340,"noindex":79,"structuredData":49,"ogImage":49},4378,"Construction Accountants UK: CIS Handled","construction accountants, CIS accountants, construction industry scheme accountant, contractor accountant UK, VAT reverse charge construction","https:\u002F\u002Faccountaire.com\u002Findustries\u002Fconstruction","website","en_GB","summary_large_image",[342,350,357,362,367,401,406,418,423,449,482,486,514],{"id":343,"eyebrow":344,"heading":327,"lead":345,"artworkSvg":346,"variant":347,"primaryCta":49,"secondaryCta":49,"metrics":348,"media":49,"__component":349},3257,"Industry · Construction","CIS verification, monthly returns and payment statements. Gross payment status protected. The VAT domestic reverse charge applied correctly. Job costing that shows margin per contract, not just profit per year.","\u003Csvg viewBox=\"0 0 480 360\" fill=\"none\" xmlns=\"http:\u002F\u002Fwww.w3.org\u002F2000\u002Fsvg\" role=\"img\" aria-label=\"Illustration\">\u003Crect width=\"480\" height=\"360\" fill=\"var(--ink)\">\u003C\u002Frect>\u003Ccircle cx=\"400\" cy=\"70\" r=\"150\" fill=\"color-mix(in oklab, var(--accent) 14%, transparent)\">\u003C\u002Fcircle>\u003Cpath d=\"M150 180l90-70 90 70\" fill=\"none\" stroke=\"var(--bg)\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\">\u003C\u002Fpath>\u003Crect x=\"170\" y=\"175\" width=\"140\" height=\"105\" fill=\"var(--ink-mid)\" stroke=\"var(--bg)\" stroke-width=\"2\">\u003C\u002Frect>\u003Crect x=\"195\" y=\"205\" width=\"35\" height=\"35\" fill=\"rgba(245,241,232,0.32)\">\u003C\u002Frect>\u003Crect x=\"255\" y=\"205\" width=\"35\" height=\"75\" fill=\"var(--accent)\">\u003C\u002Frect>\u003Ccircle cx=\"340\" cy=\"120\" r=\"22\" fill=\"none\" stroke=\"var(--accent)\" stroke-width=\"5\">\u003C\u002Fcircle>\u003Cpath d=\"M340 142v40M340 175h14M340 165h12\" stroke=\"var(--accent)\" stroke-width=\"5\" stroke-linecap=\"round\">\u003C\u002Fpath>\u003C\u002Fsvg>","light",[],"blocks.hero",{"id":351,"eyebrow":352,"heading":353,"body":49,"gridBody":354,"layout":355,"__component":356},14405,"Overview","What do construction accountants actually handle?","\u003Cdiv>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">Construction accountants run the Construction Industry Scheme alongside the normal accounts: verifying subcontractors with HMRC, deducting 20 or 30 per cent from the labour element of each payment, filing the monthly return by the 19th, and issuing payment and deduction statements. Everything else, from VAT to job costing, is built on top of that.\u003C\u002Fp>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">Construction is the one UK sector where the tax authority takes money out of your revenue before you have earned it. A subcontractor invoicing 30,000 pounds of labour a month receives 24,000 pounds, and the 6,000 pound difference sits with HMRC until a reclaim is processed. That is a working capital cost rather than a tax cost, and it is why profitable trades run out of cash.\u003C\u002Fp>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">We work with main contractors, groundworkers, electrical and mechanical firms, fit-out specialists, scaffolders, plant hire businesses and property developers acting as contractors. Most are contractor and subcontractor at once, running two sets of obligations in the same month. Several are deemed contractors that never thought of themselves as construction businesses at all, caught by the 3 million pound spend test.\u003C\u002Fp>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">The scheme is set out in HMRC's \u003Ca href=\"https:\u002F\u002Fwww.gov.uk\u002Fgovernment\u002Fpublications\u002Fconstruction-industry-scheme-cis-340\" rel=\"noopener\" target=\"_blank\">CIS 340\u003C\u002Fa> guide, and our own \u003Ca href=\"\u002Fblog\u002Fcis-scheme-explained\">CIS scheme explained\u003C\u002Fa> walkthrough covers the mechanics in detail. Where you engage workers through their own limited companies, the off-payroll rules sit on top of CIS, which we cover in the \u003Ca href=\"\u002Fblog\u002Fir35-guide-2026\">IR35 guide for contractors\u003C\u002Fa>.\u003C\u002Fp>\u003C\u002Fdiv>","grid","blocks.section-head",{"id":358,"eyebrow":359,"heading":360,"body":49,"gridBody":361,"layout":355,"__component":356},14406,"Cash and compliance","How does CIS change your cash flow?","\u003Cdiv>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">By moving 20 per cent of every labour invoice out of your bank and into HMRC's. How you get it back depends on your structure. A limited company claims deductions each month on the Employer Payment Summary and sets them against PAYE, National Insurance and its own CIS liabilities, so the money returns within weeks. A sole trader or partnership waits for the Self-Assessment return, which can mean a fourteen month gap between deduction and repayment.\u003C\u002Fp>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">That structural difference is worth modelling before you incorporate rather than after. It is also the most common reason we find unclaimed CIS credits sitting in an HMRC account: companies that never filed an Employer Payment Summary, sometimes for two or three years, with a five figure balance nobody knew was there. We check for it on every new construction client. Our \u003Ca href=\"\u002Fservices\u002Fself-assessment\">Self-Assessment filing service\u003C\u002Fa> handles the sole trader claim and our \u003Ca href=\"\u002Fservices\u002Fpayroll\">multi-jurisdiction payroll service\u003C\u002Fa> handles the company one.\u003C\u002Fp>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">The \u003Ca href=\"https:\u002F\u002Fwww.gov.uk\u002Fguidance\u002Fvat-domestic-reverse-charge-for-building-and-construction-services\" rel=\"noopener\" target=\"_blank\">VAT domestic reverse charge for building and construction services\u003C\u002Fa> removed a second float in March 2021. Subcontractors no longer hold customers' VAT between quarters, which for many businesses had been a permanent interest-free loan. Moving to monthly VAT returns usually recovers part of that position, and it is one of the first changes we make. The detail sits with our \u003Ca href=\"\u002Fservices\u002Ftax-vat\">VAT and tax compliance service\u003C\u002Fa>, and HMRC's technical position is in the \u003Ca href=\"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Fvat-construction\" rel=\"noopener\" target=\"_blank\">VAT Construction manual\u003C\u002Fa>.\u003C\u002Fp>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">Gross payment status removes the deduction entirely. Protecting it is a commercial priority rather than an administrative one, because it is reviewed annually against a compliance test that since 6 April 2024 takes in VAT obligations as well. One late VAT return can cost it. Lose it mid-job and every remaining invoice on work already priced and started becomes an 80 per cent payment. HMRC sets out the route at \u003Ca href=\"https:\u002F\u002Fwww.gov.uk\u002Fwhat-you-must-do-as-a-cis-subcontractor\u002Fapply-for-gross-payment-status\" rel=\"noopener\" target=\"_blank\">apply for gross payment status\u003C\u002Fa>. Subcontractors trading in their own name rather than through a company will find the annual side covered on our \u003Ca href=\"\u002Findustries\u002Fsole-traders\">sole trader accountants page\u003C\u002Fa>. The wider scope we run for construction clients sits in our \u003Ca href=\"\u002Fservices\">directory of accounting services\u003C\u002Fa>.\u003C\u002Fp>\u003C\u002Fdiv>",{"id":363,"eyebrow":364,"heading":365,"body":366,"gridBody":49,"layout":49,"__component":356},14407,"Deduction rates","What gets deducted, and from what","The rate applies to the labour element only, after materials, plant hire and VAT are stripped out.",{"id":368,"heading":365,"columns":369,"rows":374,"__component":400},162,[370,371,372,373],"Subcontractor status","Deduction rate","What triggers it","Cash effect on a 10,000 pound labour invoice",[375,380,385,390,395],{"Deduction rate":376,"What triggers it":377,"Subcontractor status":378,"Cash effect on a 10,000 pound labour invoice":379},"0 per cent","Business, turnover and compliance tests passed","Gross payment status","10,000 pounds received",{"Deduction rate":381,"What triggers it":382,"Subcontractor status":383,"Cash effect on a 10,000 pound labour invoice":384},"20 per cent","HMRC verification matches name and UTR","Registered for CIS","8,000 pounds received, 2,000 held by HMRC",{"Deduction rate":386,"What triggers it":387,"Subcontractor status":388,"Cash effect on a 10,000 pound labour invoice":389},"30 per cent","Verification fails, or was never carried out","Not registered or unverified","7,000 pounds received, 3,000 held by HMRC",{"Deduction rate":391,"What triggers it":392,"Subcontractor status":393,"Cash effect on a 10,000 pound labour invoice":394},"PAYE and NIC","Working practices show employment rather than self-employment","Employee, not a subcontractor","Full payroll cost, employer NIC on top",{"Deduction rate":396,"What triggers it":397,"Subcontractor status":398,"Cash effect on a 10,000 pound labour invoice":399},"PAYE via the fee payer","Off-payroll rules apply to the engagement","Company subcontractor inside IR35","Deemed employment payment, CIS does not apply","blocks.compare-table",{"id":402,"eyebrow":403,"heading":404,"body":405,"gridBody":49,"layout":49,"__component":356},14408,"What we handle","Construction-specific scope.","Built around the scheme, the reverse charge and the job.",{"id":407,"heading":49,"intro":49,"items":408,"__component":417},2969,[409,410,411,412,413,414,415,416],"Subcontractor verificationEvery new subcontractor verified with HMRC before the first payment, with the verification number recorded against the supplier.","Monthly CIS returnsFiled by the 19th, including nil returns, with inactivity notified rather than left to accumulate penalties.","Payment and deduction statementsIssued to every subcontractor within 14 days of the tax month end, so their reclaim is never held up by missing paperwork.","Materials and labour splitDocumented on the invoice rather than estimated, so the deduction can still be evidenced two years later.","CIS suffered, reclaimedEmployer Payment Summary filed monthly for companies, Self-Assessment credit claimed for sole traders, historic balances recovered.","Gross payment status monitoringFiling and payment calendar treated as a covenant, with the annual review anticipated rather than discovered.","VAT domestic reverse chargeInvoice wording, end user confirmations and return treatment, plus the monthly VAT election where it improves cash.","Job costing and retentionsMargin per contract, retentions tracked to the release date, and applications for payment reconciled to certificates.","blocks.deliverables",{"id":419,"eyebrow":420,"heading":421,"body":49,"gridBody":422,"layout":355,"__component":356},14409,"Why us","Why construction businesses choose us.","\u003Cp class=\"lead\">Fixed fee, monthly filings, and the deduction ledger reconciled every month.\u003C\u002Fp>",{"id":424,"heading":49,"dark":131,"variant":425,"note":49,"cells":426,"__component":448},6923,"default",[427,433,438,443],{"id":428,"num":429,"numUsd":49,"eyebrow":49,"headline":430,"avatar":49,"body":431,"span":432,"rowSpan":79,"accent":79,"dark":79,"href":49},27530,"01","CIS run monthly","Verification, returns and statements on a fixed calendar, not at year end.","2",{"id":434,"num":435,"numUsd":49,"eyebrow":49,"headline":436,"avatar":49,"body":437,"span":432,"rowSpan":79,"accent":79,"dark":79,"href":49},27531,"02","Deductions reclaimed","Historic CIS balances traced and recovered, not left sitting with HMRC.",{"id":439,"num":440,"numUsd":49,"eyebrow":49,"headline":441,"avatar":49,"body":442,"span":432,"rowSpan":79,"accent":79,"dark":79,"href":49},27532,"03","Reverse charge handled","Invoice wording and end user status confirmed in writing before the job starts.",{"id":444,"num":445,"numUsd":49,"eyebrow":49,"headline":446,"avatar":49,"body":447,"span":432,"rowSpan":79,"accent":79,"dark":79,"href":49},27533,"04","Margin per contract","Job costing that shows which contracts made money while you can still act on it.","blocks.bento",{"id":450,"heading":451,"items":452,"__component":481},1895,"What construction accountants are asked about CIS.",[453,457,461,465,469,473,477],{"id":454,"question":455,"answer":456},11957,"Do I need to register for CIS if I only use one subcontractor?","Yes. Contractor status is triggered by paying anyone for construction work, not by volume. One subcontractor means verification, deduction, a monthly return and a payment and deduction statement, on exactly the same calendar as a business paying fifty.",{"id":458,"question":459,"answer":460},11958,"Am I a deemed contractor if construction is not my main business?","A business outside construction becomes a deemed contractor once its spend on construction operations exceeds 3 million pounds in the previous 12 months. Retailers, manufacturers and property investors running fit-out programmes are the ones most often caught without realising it, so measure the rolling 12 month spend rather than the trade you think you are in.",{"id":462,"question":463,"answer":464},11959,"Can you recover CIS deductions from previous years?","Company deductions that were never claimed on an Employer Payment Summary sit as a credit with HMRC and can usually be reclaimed or set against Corporation Tax. We trace the deduction history against payment and deduction statements, then reconcile it to the HMRC account before claiming.",{"id":466,"question":467,"answer":468},11960,"How do you price construction accounting?","On the number of subcontractors verified and paid each month, the number of live contracts you want costed, and whether payroll and VAT are in scope. Fixed monthly fee, quoted after we see a month of payments, with no separate charge for the CIS return itself.",{"id":470,"question":471,"answer":472},11961,"Do you handle retentions and applications for payment?","Yes. Retentions are tracked to their release date rather than written off into debtors, and applications for payment are reconciled to certificates so the revenue in your accounts matches what the client has actually certified. Both are routine sources of overstated profit in construction ledgers.",{"id":474,"question":475,"answer":476},11962,"What software do you use for construction clients?","Xero or Sage in most cases, because both support CIS and the VAT domestic reverse charge. FreeAgent does not support CIS, so we do not recommend it for contractors. Where job costing needs more depth than the ledger provides, we add a dedicated contract costing layer.",{"id":478,"question":479,"answer":480},11963,"Can you take over an existing scheme mid-year?","Mid-year is usually the right time to move. We reconcile the deductions filed to date, check the verification records, fix any nil returns that were never submitted, and take over from the next tax month so nothing is filed twice or missed at the handover.","blocks.faq",{"id":483,"eyebrow":484,"heading":485,"body":49,"gridBody":49,"layout":49,"__component":356},14410,"Recommended services","The usual next step.",{"id":487,"heading":49,"dark":79,"variant":425,"note":49,"cells":488,"__component":448},6924,[489,495,500,504,509],{"id":490,"num":491,"numUsd":49,"eyebrow":49,"headline":492,"avatar":49,"body":493,"span":432,"rowSpan":79,"accent":79,"dark":79,"href":494},27534,"GUIDE","CIS scheme explained","Rates, deadlines, penalties and gross payment status in full.","\u002Fblog\u002Fcis-scheme-explained",{"id":496,"num":497,"numUsd":49,"eyebrow":49,"headline":498,"avatar":49,"body":499,"span":432,"rowSpan":79,"accent":79,"dark":131,"href":87},27535,"PAYROLL","Payroll and CIS reclaims","Employer Payment Summary filed monthly so deductions come back.",{"id":501,"num":39,"numUsd":49,"eyebrow":49,"headline":502,"avatar":49,"body":503,"span":432,"rowSpan":79,"accent":79,"dark":79,"href":91},27536,"VAT and the reverse charge","Monthly returns where they improve cash, wording checked before invoicing.",{"id":505,"num":506,"numUsd":49,"eyebrow":49,"headline":507,"avatar":49,"body":508,"span":432,"rowSpan":79,"accent":79,"dark":79,"href":136},27537,"INDUSTRY","Sole trader accounting","For subcontractors trading unincorporated.",{"id":510,"num":511,"numUsd":49,"eyebrow":49,"headline":512,"avatar":49,"body":513,"span":432,"rowSpan":79,"accent":79,"dark":131,"href":244},27538,"MARKET","UK accounting service","The full HMRC and Companies House calendar, handled.",{"id":515,"cta":516,"__component":521},2194,{"id":515,"eyebrow":517,"heading":518,"body":519,"primaryLabel":520,"primaryHref":323,"secondaryLabel":49,"secondaryHref":49,"dark":79},"For construction","Want CIS handled properly?","Thirty minutes to review your scheme, your deduction ledger and what HMRC is still holding.","Book a construction accounting call","blocks.cta-banner"]