Category: Properties
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CIS Gross Payment Status (GPS) Tolerance: What HMRC Really Allows (UK 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.
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CIS300 & Payment/Deduction Statements (UK 2025/26): The Developer’s Guide
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.
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Reverse Charge VAT Pitfalls (Construction): The 2025/26 Developer’s Guide
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.
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Subcontractor Verification (CIS): The 2025/26 Developer’s Guide
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.
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Developers: are you a contractor under CIS?
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.
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CIS Gross Payment Status (GPS), Explained: How to Qualify, Keep It, and Avoid Cancellation (UK 2025/26)
CIS Gross Payment Status (UK 2025/26): Qualify & Keep It. Learn how to get and keep CIS Gross Payment Status in 2025/26: turnover thresholds, VAT-inclusive compliance test, 90-day vs immediate cancellation, and 35-day notices.
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Prospective Receipts (CIS): The Plain-English Guide for Developers & Specialist Subs (UK 2025/26)
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.
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CIS invoice anatomy: labour vs materials (UK 2025/26)
CIS Invoice Anatomy (UK 2025/26): Labour vs Materials, Reverse Charge & Worked Examples.
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CIS Explained: What Property Developers Need to Know in 2025/26
Construction Industry Scheme (CIS) Explained: 2025/26 Guide for Property Developers. Who CIS applies to, 20%/30% rates, deadlines (19th/22nd), verification, statements, mistakes and VAT reverse charge, built for UK property developers (2025/26).