Your Questions. Our Answers.

CIS Penalties & Appeals (UK 2025/26) Late Returns, Late Payments & Protecting GPS.

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.

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.

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.