Author: Björgvin Vigfússon

CIS vs VAT Domestic Reverse Charge (UK 2025/26): When Both Apply + Exact Invoice Wording. Clear decision flow for CIS and the VAT Domestic Reverse Charge on the same job. Know when DRC applies, how end-user letters switch it off, and how to invoice while calculating CIS on labour only backed by GOV.UK.

How to Qualify for (and Keep) CIS Gross Payment Status in 2025/26. Pass HMRC’s turnover, business and compliance tests (now includes VAT) to get CIS Gross Payment Status, then keep it at annual review. Clear tolerances, worked examples, and a 20-minute GPS Readiness Check.

Deemed Contractor Rule (CIS): £3m Rolling Spend & Reg 22 UK 2025/26. Cross £3m ex-VAT construction spend in 12 months and CIS applies even if you’re not a builder. Learn how to track the threshold, apply Reg 22, and start CIS.

CIS Registration (CIS302/304/305) Sole Trader, Partnership, Company & GPS [UK2025/26). Which CIS form do you need, CIS302, CIS304 or CIS305? Learn the fastest route to register, when to apply for Gross Payment Status, and how to avoid 30% unmatched deductions. 2025/26]

CIS Gross Payment Status Tolerance (UK 2025/26): Exact HMRC Limits, Reviews & Appeals. Know the real GPS tolerance lines: how many late returns/payments HMRC can overlook, what’s fatal, VAT from April 2024, review timings, and how to appeal a withdrawal.

CIS300 & Payment/Deduction Statements Deadlines, Templates & Software Setup [UK 2025/26]. Learn how to issue CIS Payment & Deduction Statements by the 19th, file CIS300 returns correctly, pay by the 22nd, and keep PDS ↔ CIS300 reconciled. Includes worked example, checklist, and GOV.UK sources.

VAT Domestic Reverse Charge Pitfalls (Construction) — End-User Letters, CIS Interaction & Invoicing [UK 2025/26]. Avoid the top VAT DRC mistakes in UK construction: end-user letters, invoice wording, CIS interaction, software setup, and HMRC penalties. With worked examples and checklists.

Subcontractor Verification (CIS) for Developers: Rates, DRC & Penalties [UK 2025/26]. Learn exactly when and how to verify subcontractors under CIS, apply 0%/20%/30% correctly, handle VAT DRC, avoid penalties, and streamline CIS returns in Xero/QuickBooks/Sage.

Developers: Are You a Contractor Under CIS? (Mainstream vs Deemed, Deadlines & GPS). UK property developers: find out if you’re a CIS contractor (mainstream or deemed), what to do next (verify subs, 0/20/30% rates), deadlines (19th/22nd), penalties, VAT reverse charge, and whether to apply for Gross Payment Status with GOV.UK guidance linked.

Prospective Receipts (CIS): How New or Fast-Growing Contractors Qualify for Gross Payment Status (UK 2025/26). Plain-English guide to the CIS Prospective Receipts route for Gross Payment Status: what counts, evidence HMRC expects, the 2024 VAT compliance change, a cashflow example, and practical next steps.