Category: Uncategorised
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CIS penalties & appeals (and how to protect or reinstate GPS)
CIS Penalties & Appeals (UK 2025/26) Late Returns, Late Payments & Protecting GPS.
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CIS isn’t employment status: getting PAYE vs subcontractor right (CEST + risk controls)
CIS Isn’t Employment Status: PAYE vs Subcontractor, CEST & Controls UK 2025/26. Decide correctly between PAYE and CIS on each engagement. Use CEST, document evidence, and then run either PAYE or CIS (verify, labour-only base, CIS300). Includes VAT DRC interaction and GOV.UK sources.
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CIS returns & statements in Xero/QuickBooks/Sage (screenshots + step-by-step)
CIS Returns & Payment/Deduction Statements in Xero, QuickBooks & Sage, UK 2025/26 Step-by-step to run CIS month-end in your software: split labour vs materials, issue PDS by the 19th, file CIS300 on time, and pay by the 22nd plus clean DRC handling. GOV.UK-sourced and ready to use.
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How to Qualify for (and Keep) CIS Gross Payment Status in 2025/26
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.
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Deemed contractor rule explained: calculating the £3m spend and when it bites (UK 2025/26)
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.
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CIS Registration (CIS302 / CIS304 / CIS305): Which form do you need and how to get it right (UK 2025/26)
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]
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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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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.