• Compliance - From Registration to Reporting • Rules & Exemptions • What Scope Qualifies a Subcontractor

This one-day training course on the Construction Industry Scheme (CIS) in the UK – provides a comprehensive overview, starting with the role of HMRC and the responsibility of the UK taxpayer, the purpose of CIS, who must register and the relevance of the scheme to non-UK businesses, especially Irish companies operating in the UK. We will guide you through the CIS Registration and set up process for Irish Entities, highlight common challenges, and explain how the scheme works in practice, from deduction rates and subcontractor verification to invoicing, monthly returns and identifying labour vs materials. You will also learn about cross-border tax considerations, including double taxation agreements, reclaiming deductions, and VAT Treatment. This course will give you clarity regarding your CIS obligations to avoid costly errors.

All attendees will receive a full course pack to refer to during and after the course and will have the benefit of learning from an expert trainer with a wealth of experience in this area.

Topics

• Overview of HMRC and UK tax responsibilities
• Who must register -contractors vs subcontractors
• Relevance to non-UK(Irish) businesses
• How to register as a subcontractor or contractor
• Where the Vendor does both supply and subcontractor works – how to identify or treat correctly, Quotes, PO’s and Invoicing. What back up is required.
• Which subcontract works falls under CIS vs VAT – Practical scope tests.
• Labour vs materials under CIS – identification, evidence and common errors
• How to identify Labour Only / Project Manager versus BIM Lead on an Agency Supplier
• Exemptions from CIS for example Fire Detection Systems
• VAT implications for Irish Companies (domestic reverse charge)
• Common issues for Irish Businesses
• Permanent Establishment (PE) – One of the most expensive mistakes Irish firms make
• How PE risk increases once gross payment status is obtained
• Withholding Taxes & Double Taxation – Practical Mechanics
• How CIS Deductions interact with Irish CT returns
• Timing mismatches between CIS Deductions and Irish Tax Credits
• Cashflow strain for Irish entities and how to mitigate it
• Common mistakes when reclaiming CIS deductions
• HMRC Enquiries - Risks for Irish organisations
• Why Irish Companies are a higher-risk HMRC profile
• Differences in approach between Revenue (Ireland) and HMRC
• Typical timelines before HMRC intervention for non-UK companies
• Practical Scenarios and Common Pitfalls – Case studies
• Gross payment status: how to qualify and maintain it
• CIS vs PAYE: employment vs self-employment risk
• Ongoing Compliance and Digital Tools

Who Should Attend

This course will be particularly relevant to organisation involved in construction related activities in the UK – particularly those with cross-border operations between Ireland and the UK. It’s especially relevant for contracts, subcontractors, suppliers, consultants, procurement, directors, to name just a few.

Certification

On completion of this one-day training course, you will receive your Certificate of Attendance. Please note certificates are issued at the close of the training course to participants on completion of the course.

This course may qualify for CPD points. Please check directly with your association or awarding body to see how many points they will award.

Cost

An ‘Early Bird’ discounted rate of €545 is currently available. This training course normal rate is €645. Places are limited and are allocated on a first come first served basis. PLEASE NOTE THE EARLY BIRD RATE CLOSES 3 WEEKS PRIOR TO COURSE DATE.

The course cost includes all course documentation and Certificate of Attendance.