Compliance - From Registration to Reporting

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 particular 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.

For more information on the specific course content and tutor information, please contact ashlee@cmgtraining.com

Topics

Introduction

• Overview of HMRC and UK tax responsibilities
• Purpose of the CIS
• Who must register - contractors vs subcontractors
• Relevance to non-UK (Irish) businesses

CIS Registration & Setup for Irish Companies

• How to register as a subcontractor or contractor
• Dealing with HMRC
• Common setup issues for Irish businesses

How CIS Works in Practice

• Deduction rates: 20%, 30%, and gross payment status
• Verification of subcontractors
• 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
• CIS monthly returns and statements
• Treatment of materials vs labour
• How to identify Labour Only / Project Manager versus BIM Lead on an Agency Supplier
• Record keeping and reporting
• Exemptions from CIS for example Fire Detection Systems

Cross-Border and Tax Residency Considerations

• Corporation tax vs CIS deductions
• Offset options and reclaiming CIS deductions
• VAT implications (domestic reverse charge)
• Link between CIS and VAT - New onus on clients to get their VAT correct

Practical Scenarios and Common Pitfalls

• Case studies: Irish subcontractor in the UK
• Examples of compliance failures and penalties
• Gross payment status: how to qualify and maintain it
• How HMRC audits CIS compliance
• CIS vs PAYE: employment vs self-employment risk

Ongoing Compliance and Digital Tools

• Recent updates or changes to CIS rules

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 €535 is currently available. This training course normal rate is €635. 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.

For more information on the specific course content and tutor information, please contact ashlee@cmgtraining.com