From 6 April 2026, mainstream construction contractors can no longer leave a CIS reporting month unanswered simply because no subcontractors were...
CIS Nil Returns Are Back: What Contractors Must File From April 2026
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Imran Siddiqui
How a Limited Company Reclaims CIS Deductions
When a limited company works as a subcontractor, the paying contractor may deduct Construction Industry Scheme tax from the labour element of its...
How to Verify a Subcontractor and Keep the Right CIS Evidence
Verifying a subcontractor is not a one time identity check. It is the process contractors use to confirm Construction Industry Scheme registration...
The VAT Reverse Charge Cash Flow Gap for Main Contractors
The VAT domestic reverse charge can leave main contractors under pressure even when projects are performing well. The reverse charge changes who...
Profitable on Paper but Short of Cash: The Construction WIP Reporting Problem
A construction business can report a healthy profit while struggling to pay subcontractors, suppliers, payroll or VAT. This often happens because...
Subcontractor or Employee? Employment Status Risks for Construction Contractors
Construction businesses regularly engage labour on a subcontract basis. However, registering someone under the Construction Industry Scheme does not...
CIS Monthly Return Deadlines: What Main Contractors Need to Submit by the 19th
Main contractors must submit a CIS monthly return to HMRC by the 19th following the end of each CIS tax month. Missing this deadline can lead to...
What Actually Happens to Your Retention Money If the Main Contractor Goes Bust
Retention money is meant to protect the party paying for construction work. What almost nobody explains properly is how little protection it offers...
CIS Year-End Procedures: A Construction Accountant’s Guide
The Construction Industry Scheme runs on a monthly cycle, verify, deduct, report, repeat. That rhythm is exactly why year-end catches so many...