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The Construction Industry Scheme Explained: CIS for Subcontractors

The Construction Industry Scheme Explained: CIS for Subcontractors

CIS in plain English for subcontractors, contractors and bookkeepers: registering, verifying, working out deductions, statements and monthly returns. 50 written lessons plus 10 practice downloads.

£34.99

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Has discount
Expiry period Lifetime
Made in English
Last updated at Tue Nov 2026
Level
Beginner
Total lectures 60
Total quizzes 10
Total duration 10:54:00 Hours
Total enrolment 0
Number of reviews 0
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Short description CIS in plain English for subcontractors, contractors and bookkeepers: registering, verifying, working out deductions, statements and monthly returns. 50 written lessons plus 10 practice downloads.
Outcomes
  • Explain how money and paperwork move through CIS between subcontractors, contractors and HMRC
  • Decide whether a job or payment is inside CIS, using the exclusions and special cases in HMRC's guidance
  • Register for CIS as a subcontractor or contractor and know which changes to report
  • Verify subcontractors, act on HMRC's result and keep a verification log
  • Work out CIS deductions at 20%, 30% and gross, taking off materials and other allowed costs
  • Prepare clear invoices and payment and deduction statements with every item HMRC lists
  • File monthly returns and nil returns on time, pay HMRC by the right date and avoid penalties
  • Describe the qualifying conditions for gross payment status and how the VAT reverse charge works in outline
  • Reclaim CIS deductions through Self Assessment or set them off through payroll as a company
  • Run a monthly CIS routine and a yearly deadline calendar for yourself or a client
Requirements
  • No knowledge of CIS is needed; the course is for UK subcontractors, small contractors and bookkeepers
  • A computer, tablet or phone with an internet connection, and a way to open PDF files; a spreadsheet app is optional
  • Your own invoices and statements, if you'd like to work on your own figures as you go
  • Time to do the short exercises in each lesson; the course is education, not tax or accounting advice

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