Accountants for CIS subcontractors

Subcontractor companies paid under the Construction Industry Scheme.

• Verification status and whether you are paid gross, at 20% or at 30%

• Deduction statements collected monthly, because without them the credit is hard to prove

• CIS suffered offset against PAYE liabilities through the EPS, and repayment claims after the tax year

• Materials, plant hire and travel separated from labour on every invoice

• Gross payment status: the turnover, compliance and business tests, and keeping it once granted

Whatever the sector, the company must file accounts with Companies House nine months after the accounting reference date, file a CT600 within twelve months of the period end, pay corporation tax nine months and one day after the period end, and file a confirmation statement each year.

Once taxable turnover passes £90,000 in a rolling 12 months, VAT registration and Making Tax Digital filing follow. Employing anyone, including a director on a salary, brings PAYE, RTI reporting and auto-enrolment pensions.

Thresholds, rates and deadlines quoted here reflect the 2026/27 UK position. Check current GOV.UK guidance, or ask us, before you rely on them for your own company.

We agree the scope and monthly fee before starting, set up bookkeeping that fits how you invoice and buy, and send reminders ahead of every filing date.

You get plain answers to sector questions in normal language, and we say clearly when something needs specialist advice rather than guessing.