Construction Industry Scheme

A recent Special Commissioners case has decided that workers of a window installation firm were in business on their own account, 'albeit in a modest way'.

A recent case at the Court of Appeal was found in favour of a small civil engineering contractor and against HM Revenue and Customs. There were some aspects which will need further clarification but on the points found for Neil Martin, HMRC have a duty of care and where they have made persistent errors a taxpayer can sue HMRC in cases of negligence.

From 19 October, HM Revenue & Customs (HMRC) will start charging penalties for all CIS returns not received by the due date, namely the 19th of every month. This includes returns due from the start of the new scheme between May and September, including nil returns.

With the new Construction Industry Scheme (CIS) going live in two weeks' time, contractors are being urged by HM Revenue and Customs (HMRC) to make sure that they can hit the ground running.

When new Construction Industry Scheme (CIS) begins on April 6 2007, the standard deduction rate will be 20 per cent. The rate is currently 18 per cent under the present arrangements.

With just a month to go before the new Construction Industry Scheme (CIS) becomes a day-to-day reality for contractors and sub-contractors, the Government is stepping up its campaign to draw awareness to the scheme. It tells the story of 'Scott the scaffolder'.

The new CIS comes into effect for the construction industry on April 6 this year. HM Revenue & Customs has issued a new step-by-step guide to adjusting to the new regime.

HM Revenue and Customs (HMRC) has now published factsheets in a number of languages, to help subcontractors when the new Construction Industry Scheme (CIS) starts on April 2007.

A national publicity campaign has been launched this week to remind contractors and subcontractors in the construction industry that the new CIS will be here in eight weeks' time.

A small business pressure group is reminding firms in the construction industry to gear up for the changes to their current tax system on April 6 this year.