Commission enough building work and the government starts to treat you like a building contractor, making you responsible for ensuring that everyone from the scaffolders to the steel fixers pays their income tax. It probably feels like a long way from your day job but the建筑业计划（顺式）引入了停止建筑物贸易所得税的逃税，将其牢固地放在您的议程上。
Originating as a way to stop builders paying their labourers in cash from which they were subsequently expected to deduct and remit income tax to HMRC (which they didn’t), the CIS requires contractors to deduct money from the payments it makes to subcontractors – the amount equivalent to the income tax due on the labour costs - and pay it direct to HMRC as tax. Subcontractors don’t have to register for the Scheme, but if they don’t, tax will be deducted at the higher rate, so there is a strong incentive for them to participate.
可以使非建设业务无意中地置于射击线上的原因是该计划定义承包商的方式。如果您支付分包商的工作费用，或者您的企业在三年内花费超过100万英镑，CIS将申请您。对于一家花钱照顾其财产的企业，该门槛不是很高。该规则的例外是，为您自己的业务使用而进行财产的工作。
The Scheme applies to most construction activity, including permanent or temporary buildings and structures, roads, bridges and other civil engineering works. It also covers typical construction work like preparing building sites, laying foundations and providing access works. Crucially for businesses or property owners it also covers carrying out alterations, repairs and decorating, installing heating, lighting, power, water and ventilation systems, and cleaning up when the work is complete.
如果您属于该计划的“承包商”定义，则必须使用该计划进行注册，因为您有责任从分包商那里扣除必要的税款。在执行此操作之前，您需要使用HMRC验证其状态。这意味着确定它们是否已注册为“总”，在这种情况下，您无需扣除任何扣除。如果它们被注册但不重新登记，则必须扣除20％的扣除额，如果没有注册，则必须扣除30％。您从这些付款中扣留的金额必须传递给HMRC。
作为一个Contractor under the Scheme, if you fail to notify HMRC of your payments to subcontractors correctly you could be faced with a fine of up to £3,000.
上一月的纳税月份必须在每个月的19日之前进行回报 - 因此，必须在6月19日之前获得申报表。较晚的回报率将从一天的100英镑开始受到罚款。即使您的业务位于英国以外，如果您在英国以承包商或分包商的身份进行建筑工程，则独联体也将适用。
So how can we help you? For a start we can establish if the Scheme applies to you or not. If it does, we have a dedicated team of payroll specialists, who understand tax law and the day to day application of the Scheme. Currently we advise more than fifty of our retained clients about CIS compliance. In most cases we can deliver a bespoke service for you, handling your registration to the Scheme, establishing the tax status of your subcontractors and processing monthly deductions to ensure your business continues to satisfy HMRC requirements.
