Construction Industry Scheme (CIS)

Advantages of using DS Burge & Co's Construction Industry Scheme service:

1. You get a dedicated manager and 24/7 access to your business financials online.
2. Our contractor accountants take the stress and hassle of keeping on top of your records, so you can focus on running your business and stay safe in the knowledge you're meeting your CIS obligations to HMRC and your subcontractors.
3. We'll explain everything, from registering for CIS with HMRC to collecting the relevant information you need from your subcontractors.

Testimonials

DS Burge & Co

5.0 Stars - Based on 193 User Reviews

Kieran and team are brilliant! I use them every year for my tax returns and they help with minimum fuss, are super clear on what information they need from me, and are always on hand to answer any questions I may have. I’d recommend them to anyone!

James R.
1/12/2024
Kate and her colleagues at DS Burge did a fantastic job of sorting out the tax and accounting affairs of my personal services company after I started freelancing as well as our slightly messy personal tax affairs. She is always friendly and helpful, never shows any annoyance when we ask silly questions or mess things up, and it is a great comfort to know that she is there for when we need her. Andrew and Ivanka Wasielewski

Ivanka W.
3/10/2024
DSBurge&Co provide and outstanding service for my company. I have used them for 20 years and see them as essential partners in my business providing a wide range of accounting services and financial advice. They definitely helped me to grow my business.

David B.
7/20/2021
Professional and very helpful on all fronts. Great response to all enquiries.

Steven B.
1/26/2022
My experience with DS Burge has been phenomenal. Everybody is exceptionally kind, professional and patient. The replies are quick, everything is done very efficiently, and most importantly, I am treated as an individual. This is a wonderful company with a brilliant team!

Helena B.
1/26/2022
I used this company on my business start up. They helped and advised me all the way to current time. They also made it easy for me. Darius was always there online for me for advice and instructions for the way forward. I would definitely refer others to use their services

Desmond R.
8/05/2021
It’s great working with Kieran and the team. Fast and efficient and extremely knowledgable.

Marieke S.
1/26/2022
Darius and, now, Kieran, Yuko, and Kate have been so helpful to me over the years. Always ready with friendly, sage advice, their work is always on time and efficiently carried out. I can't recommend them highly enough.

Jonathan E.
1/26/2022
DS Burge & Co provide accountancy services to our company and have been extremely professional, helpful and accurate in their Tax, PAYE and Advisory services. I would recommend DS Burge & Co Accountants to anybody or any company in need of accounting services.

Peter B.
1/26/2022
My experience has been excellent using your company I couldn't ask for any more Thank you

Kennie B.
1/26/2022
Very good value for money and always ready to help and resolving issues very quickly. I would strongly recommend them to anyone looking for an accountant. 5 Star rating from me.

Ricardo M.
1/26/2022
We have been with DS Burge for a little over two years and would highly recommend them to anyone looking for a candid, talented and hard working accountancy firm. We use them for both personal and business accounting. We wouldn't hesitate to suggest you call them.

Rupert J.
1/26/2022
Excellent Service Always Ready To Help And Advise I Woukd Recommend Highly

Dominic T.
1/24/2024
DS Burge & co operate a great accounting service. They are efficient, informed and friendly. Highly recommended.

Paul C.
1/26/2022
I am delighted with the service I receive and the help I always get and the availability of Kieran and Yuko to assist me. I am extremely grateful that the fees have not rocketed up. I feel safe in their hands and a valued customer. I have only positive comments to give.

Marion L.
1/26/2022

Contractor vs Subcontractor role in the Construction Industry Scheme (CIS)

Contractor
You are defined as a CIS contractor if you are working on projects in the construction industry and use subcontractors to do any or all of this work.

As a contractor, it is your responsibility to deduct tax from each payment to your subcontractors and pay this over to HMRC on their behalf every month. The rate of tax you deduct is dependent on the status of the subcontractor.

In addition to handling their CIS deduction, it is also your responsibility to provide each subcontractor with statements showing the deductions you have made against their earnings. Payments must also factor cost of materials that are deducted.

If you are a contractor and want help managing your payments and other tax matters, our contractor accountants are here to assist you, so please get in touch.

Subcontractor
You are defined as a CIS subcontractor if you are working on projects for contractors in the construction industry. The deductions do not apply to all types of work. In order to see a guide of all work that is and isn’t covered, view this CIS guide for contractors and subcontractors. Alongside typical construction work, CIS applies to jobs such as repairing and decorating.

As a subcontractor it isn’t necessary for you to register for CIS. However, if you do, you can reduce the tax deducted from the default 30% down to 20%. Furthermore, if you pass three the three tests summarised below, you can apply for “gross payment status” which will allow the contractor to pay you in full with no CIS deductions:

Business Test – The business is run through a bank account
Turnover Test – The business has a net construction turnover of £30,000 each year for each relevant person (director and beneficial shareholder if the company is close) or at least £100,000
Compliance Test – The business has been up-to-date with its tax filings and payments over the previous 12 months

Deductions taken on a subcontractor's behalf will count as advance payments towards their Income Tax and National Insurance contributions.

As this tax is deducted at source without factoring in the subcontractor’s annual tax-free personal allowance and any deductible expenditure, when they come to fill in your self-assessment tax return at the end of the tax year, it is common for them to receive a tax refund.

Under CIS it is also possible for you to be classified as both contractor and subcontractor.

Contractor vs Subcontractor role in the Construction Industry Scheme (CIS)

Additional Services to Help with Your Tax

Alongside advising on CIS, our team can help review your tax requirements to ensure you meet all regulations and deadlines set by HMRC. Whether you need assistance submitting a personal tax return or want to look at setting up a limited company, we can help prepare and plan how to optimise your tax position.

Our Fees

We provide all quotes free of charge. After a free initial consultation to understand your situation, we will explain what you will need from us along with our fees in advance. With DS Burge & Co supporting your CIS requirements there is total transparency on what you are getting.

Whether a CIS contractor or subcontractor, our fees will also be tax-deductible to you.

We already help a large number of clients in the construction industry. If you’re looking for reliable accountants for contractors, or would like to find out more about CIS, and get a free quote, please don’t hesitate to get in touch.

DS Burge & Co

Construction Industry Scheme (CIS)