First and second fix carpentry is usually let out plot by plot on a new-build site, with a joiner or small firm paid per unit rather than by the hour, and the same subcontractor often working across two or three plots for you in the same tax month. Some supply their own timber and ironmongery, which needs to come off the taxable figure before the deduction is worked out. Upload what you paid each subcontractor this tax month and every statement comes back correct, plots and materials included.
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Where the same joiner is paid separately for several plots in one tax month, those payments are combined onto a single statement, not issued as several partial ones.
A subcontractor who buys their own timber, sheet material or ironmongery has that figure deducted from the gross before the CIS rate is applied.
If a subcontractor did both first and second fix on the same plot in the same tax month, the payments are treated as one CIS relationship, not two.
No. We generate the CIS Payment and Deduction Statements and the CIS300 totals you need. You still send the statements to your subcontractors and file your return yourself, or hand the totals to your accountant.
Within 14 days of the end of the tax month the payment falls in. The CIS tax month runs 6th to 5th, not the calendar month, so a payment on 3 May belongs to the 6 April to 5 May tax month.
0% if the subcontractor is registered for gross payment, 20% if they're registered for net payment, 30% if they're not verified with HMRC. You tell us the status per subcontractor and we apply the right rate.
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