Construction Industry Scheme (CIS) Uncovered - A Deep Dive for Accountants

Introduction

The Construction Industry Scheme (CIS) continues to present one of the most complex compliance challenges for accountants advising clients in the construction and property sectors. With overlapping rules, evolving HMRC expectations and frequent grey areas around status, contracts and reporting obligations, even experienced professionals can encounter uncertainty in day-to-day application.

This comprehensive full-day, in-person workshop is designed to move beyond theory and focus on practical application. It provides a structured and interactive exploration of how CIS operates in real business situations, helping you build confidence in interpreting the rules and applying them accurately.

Expert speaker Minesh Trivedi of Claritas Tax will translate technical legislation into clear, workable guidance, highlighting the areas where mistakes commonly occur and where HMRC scrutiny is most likely. Emphasis is placed on helping you identify risk early, support clients more effectively and ensure compliance processes are robust, efficient and defensible.

By the end of the seminar, you will have a stronger grasp of how CIS fits together across contracts, payments and reporting, along with practical insight into avoiding the pitfalls that often lead to penalties or enquiries. This is an essential training day for accountants who want to deepen their expertise and strengthen their advisory value in the construction sector.

What You Will Learn

This course will cover the following:

Overview

• What is the CIS and when does it apply?
• Types of contractors and subcontractors
• How does the scheme apply for group companies?
• What are ‘construction operations’ and ‘structures’?
• Territorial limits
• How does it affect your clients?
• Who should take responsibility?
• Consequences of getting it wrong

The Scope of the CIS

• What is a ‘construction contract’?
• Contracts - when will CIS apply?
• Mixed contracts
• Points to consider for your clients
• Contract payments
• Contractors and registration requirements
• Who is a ‘mainstream’ contractor?
• Who is a ‘deemed’ contractor?
• Deemed contractors - A word of warning!
• Property developers
• Once registered as a contractor
• Subcontractors
• Subcontractor registration requirements
• Services provided by professionals and consultants
• Consultative or executive?
• Existing and former public bodies
• What are / are not construction operations?
• VAT Domestic Reverse Charge (DRC)
• Private householders
• Small payments
• Property used for own business
• Private Finance Initiative (PFI)
• Charities

Materials Charges

• What does the legislation say?
• What does this mean in practice?
• Materials charges incurred by others
• Plant & machinery
• HMRC interest
• What should your clients consider?

Employment Status and Off-Payroll Working

• Employed or self-employed?
• Off-Payroll Working (OPW) - Contractor’s obligations/factors to consider
• Agencies and umbrella companies - what should your clients consider

The Mechanics

• Types of subcontractors
• Verification
• Verification timeline
• Unregistered subcontractors
• Group companies
• Public bodies
• Changes to payment status
• Payments from contractors
• Payments to third parties
• Payment statements
• Return completion
• Verification declaration
• Status declaration
• Correcting errors
• Admin penalties
• Late returns
• Failure to register
• Incorrect returns
• Behaviour-lead penalties

Key Actions

• Contractors
• Subcontractors
• HMRC enquiries - common pitfalls