This course explains the responsibilities of contractors and sub-contractors operating under the Construction Industry Scheme (CIS), including recent procedural changes and the implications of getting employment status incorrect.

Please note: Materials for this course will be made available via an online platform, however a selection of this materials will need to be printed off and brought with you on the day. Login details for the online platform will be sent to you 10 days before the course start date. If you have any problems or questions, please email admin@cipp.org.uk.

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Who is this course aimed at?

Payroll managers and supervisors who work for agencies or companies that are connected to the construction industry, and are responsible for processing and reporting CIS payments.

What will I learn?

Delegates will learn how to register under CIS with HMRC and what their responsibilities are to HMRC, the contractor and the subcontractor. They will learn about verification and how to make the correct CIS deductions from payments.

Main contractors, subcontractors and gross pay status are defined, and the necessary processes and report submissions are explained, to help ensure compliance with the law.

Course content

  • Purpose of the CIS
  • Importance of establishing the employment status
  • Compliance requirements and electronic filing and paying
  • The penalties for getting it wrong
  • Registration and cancellation of registration
  • Business test
  • Turnover test
  • Verification procedures
  • Payments
  • Day to day requirements
  • Monthly returns
  • Paying subcontractors and processing the deduction of tax
  • Disputes and errors
  • Online appeals from April 2016
  • Mandatory online filing from April 2016
  • Withdrawal of telephone verification service from April 2017
  • Continued impact of the IR35

Course aims

On completion, delegates should be able to:

  • Know their responsibilities to both the worker and HMRC
  • Fully understand the importance of measuring employment status
  • Understand the registration process and how to deal with unregistered workers
  • Appreciate their monthly responsibilities
  • Acknowledge the risk of HMRC fines and penalties

Booking information

For more information please email admin@cipp.org.uk or call us on 0121 712 1063. 

Closing date for bookings is two weeks prior to the course date.

In-house delivery

The CIPP can offer in-house delivery on most training courses.

In-house delivery can be very attractive for organisations as they can train large numbers of employees* at a reduced rate, without the additional associated costs, such as travel and 'lost time'.

Click here for more information.

*Minimum number of delegates apply