Course description
Construction Industry Scheme
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.
Upcoming start dates
Suitability - Who should attend?
None essential.
Delegates should work in a role which gives exposure to their organisation’s CIS processes.
Payroll experience is ideal, but not essential for this course.
Outcome / Qualification etc.
CPD: 3 points
To teach delegates the rules and regulations of the Construction Industry Scheme so they can manage the CIS processes required of their organisations.
To have an appreciation of:
- Why correct employment status is important
- The distinguishment between contractors and subcontractors under CIS
- The complete the CIS registration process
- How to calculate and process CIS deductions correctly
- How to comply with contractors obligations to subcontractors and to HMRC.
Training Course Content
Overview of the CIS scheme
- Defining contractors & subcontractors
- Distinguishing between mainstream and deemed contractors
- Classifying work that falls inside and outside of the scope of CIS
- Identifying the three deduction rates applicable for CIS payments
CIS Registration & Verification Process
- Summarising the registration process for contractors
- Summarising the registration process for subcontractors
- Outlining the process for applying for gross payment status
- Explaining the verification process for subcontractors
Completing CIS Returns
- Overview of CIS300 Returns
- Calculating amounts liable to CIS deductions
- Identifying payment methods & deadlines to HMRC for CIS deductions & returns
CIS Record-keeping requirements
- Identifying CIS records required & appropriate timescales
- Summarising the penalty regime in place for CIS compliance
Overview of employment status
- Appreciating the relevance of employment status for CIS operations
- Overview of the factors affecting employment status
- Identifying types of employment intermediaries
- Overview of the impact of off-payroll working rules for CIS
Reviews
Average rating 5
Excellent course, I feel like I have a great knowledge of CIS now. Although there was a lot of information, I felt it was all important info and was valuable to know.
This was good and interactive session with everyone contributing something
Expenses
- Non-members price: £249.00 + VAT
- Members price: £199.00 + VAT
Continuing Studies
Off-payroll working (IR35) and other employment status considerations
Getting the employment status right for all those who fall within the scope of CIS is absolutely crucial for organisations, in order to avoid potentially severe financial penalties.
This course expands on the factors and case law influencing Employment Status, the different types and recent changes applicable to employment intermediaries and IR35 rules and explains the purpose of HMRCs Check Employment Status for Tax (CEST) tool.
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The Chartered Institute of Payroll Professionals (CIPP)
The UK’s leading provider of education for payroll. Leading the profession through education, membership and recognition. Established in 1980 as an official industry body, the Chartered Institute of Payroll Professionals (CIPP) is the only Chartered institute for payroll, pensions and reward...
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Ben Carter was absolutely brilliant and knowledgeable. The fact that Ben previously worked for HMRC as a CIS compliance officer assured me I was getting the right information (a...