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.
CIS Invoice Anatomy (UK 2025/26): Labour vs Materials, Reverse Charge & Worked Examples.
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).