Tax & Construction Industry Scheme (CIS) - Rules, Risks & Real-World Application

Introduction

Staying on top of the Construction Industry Scheme can be challenging - even for experienced practitioners. With frequent compliance risks, grey areas around contracts and employment status, and increasing scrutiny from HMRC, getting CIS wrong can be costly for both you and your clients.

This new, fast-paced virtual classroom seminar is designed specifically for accountants who want a clear, practical understanding of how CIS works in the real world. Led by Minesh Trivedi of Claritas Tax, this session focuses on applying the rules with confidence, identifying risk areas early and ensuring compliance without unnecessary complexity.

Through practical examples and focused guidance, you will gain the clarity needed to advise clients effectively, avoid common pitfalls and handle CIS obligations with confidence.

What You Will Learn

This live and interactive session will cover the following:

• CIS Fundamentals & Scope
• Brief overview of CIS and when it applies
• Key roles - contractors vs subcontractors
• Construction operations - what’s included/excluded
• Types of contracts (including mixed contracts)
• Mainstream vs deemed contractors (incl. property developers)
• Registration basics and who needs to register
• Special cases - group companies and charities
• VAT Domestic Reverse Charge - interaction with CIS
• Payments, Status & Risk Areas
• Contract payments and treatment of materials
• Common issues with plant, machinery and third-party costs
• Employment status vs self-employment under CIS
• Off-payroll working considerations
• Agencies and umbrella company risks
• Small payments and other exemptions
• Key compliance risks and HMRC focus areas
• Compliance & Practical Application
• Subcontractor verification process and timelines
• Payment procedures and deduction rates
• Monthly returns and required declarations
• Handling errors and corrections
• Penalties - late filing, incorrect returns and non-registration
• Practical checklist for contractors and subcontractors
• Common pitfalls and how to avoid HMRC enquiries

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.