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Construction Industry Scheme (CIS)

Empowering Your Business Growth with Precision & Care in Every Number.

Expert CIS Accounting Services for Contractors & Subcontractors

The Construction Industry Scheme (CIS) can be one of the most complicated areas of tax for businesses and individuals working within the construction industry. Whether you’re a contractor responsible for deducting tax from subcontractors or a subcontractor looking to maximise your tax refund, staying compliant with HMRC requirements is essential.

At Pristine Accounts, we provide specialist CIS accounting services for contractors and subcontractors across the UK. We help construction businesses manage their CIS obligations accurately, efficiently, and with minimal stress.

From CIS registration and monthly returns to bookkeeping, tax planning, payroll, and Self Assessment, we provide everything you need to keep your construction business running smoothly.

What Is the Construction Industry Scheme (CIS)?

The Construction Industry Scheme (CIS) is a tax deduction scheme operated by HMRC that applies to contractors and subcontractors working within the UK construction industry.

Under the scheme:

  • Contractors deduct money from subcontractor payments.
  • These deductions are paid directly to HMRC.
  • The deductions count towards the subcontractor's Income Tax and National Insurance contributions.

The scheme helps ensure tax is collected throughout the year but also introduces additional responsibilities for both contractors and subcontractors.

Understanding who needs to register, how deductions work, and what needs to be reported can quickly become confusing without professional support.

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How Pristine Accounts Can Help

Our experienced team provides complete CIS support for construction businesses of all sizes.

Our CIS services include:

  • CIS registration
  • Monthly CIS Returns
  • Subcontractor verification
  • CIS bookkeeping
  • Self Assessment Tax Returns
  • Corporation Tax
  • Payroll services
  • CIS tax refund claims
  • VAT Returns
  • Making Tax Digital support
  • Xero bookkeeping
  • HMRC correspondence
  • Financial reporting
  • Year-end accounts
  • Business tax planning
We tailor our services to meet the needs of contractors, subcontractors, sole traders, and limited companies operating within the construction sector.
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CIS Services for Contractors

If you employ subcontractors, you may be legally required to operate the Construction Industry Scheme.

As a contractor, your responsibilities include:

  • Registering with HMRC
  • Verifying subcontractors
  • Deducting the correct amount of CIS tax
  • Providing payment and deduction statements
  • Submitting monthly CIS Returns
  • Maintaining accurate records
  • Keeping up with changing HMRC requirements

Missing deadlines or submitting inaccurate returns can result in penalties.

At Pristine Accounts, we manage your CIS administration so you can focus on delivering projects and growing your business.

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CIS Services for Subcontractors

If you work as a subcontractor, tax is often deducted before you receive payment.

Many subcontractors are entitled to claim back some or all of these deductions through their annual Self Assessment Tax Return.

We help subcontractors by:

  • Registering for CIS
  • Preparing Self Assessment Tax Returns
  • Calculating tax liabilities
  • Claiming CIS tax refunds
  • Reviewing allowable business expenses
  • Providing bookkeeping support
  • Offering tax planning advice
Our aim is to ensure you only pay the tax you owe while maximising any refund you’re entitled to receive.

Claiming Your CIS Tax Refund

Many subcontractors overpay tax throughout the year through CIS deductions.

Once your annual Self Assessment Tax Return has been completed, HMRC calculates whether you’ve paid too much tax.

We help ensure all allowable expenses are claimed correctly, including:

  • Tools and equipment
  • Protective clothing
  • Business mileage
  • Fuel costs
  • Vehicle expenses
  • Mobile phone costs
  • Professional subscriptions
  • Accountancy fees
  • Training costs
  • Business insurance
  • Materials purchased personally
  • Home office expenses (where applicable)
By reviewing your records carefully, we help maximise your legitimate CIS tax refund while ensuring full compliance with HMRC.
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Bookkeeping for Construction Businesses

Accurate bookkeeping is essential for managing CIS effectively.

We help construction businesses maintain organised financial records by:

  • Recording income and expenses
  • Reconciling bank accounts
  • Tracking subcontractor payments
  • Recording CIS deductions
  • Preparing VAT records
  • Monitoring cash flow
  • Producing financial reports
Accurate bookkeeping not only makes CIS reporting easier but also supports better financial decision-making throughout the year.

CIS Payroll Services

Many contractors employ both employees and subcontractors.

We provide payroll services alongside CIS administration, including:

  • PAYE payroll
  • Director payroll
  • Employee payslips
  • Real Time Information (RTI) submissions
  • Workplace pensions
  • Auto Enrolment support
By managing payroll and CIS together, we help simplify your financial administration.
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Xero & Cloud Accounting for Construction Businesses

As a Xero partner, Pristine Accounts helps construction businesses move to modern cloud accounting software.

Using Xero allows you to:

  • Track project income
  • Record expenses digitally
  • Monitor cash flow
  • Store receipts electronically
  • Share financial information securely
  • Simplify bookkeeping
  • Prepare for Making Tax Digital
Cloud accounting provides greater visibility over your finances and reduces the paperwork traditionally associated with construction businesses.
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Staying Compliant with HMRC

Construction businesses face numerous reporting obligations throughout the year.

We help ensure you remain compliant by managing:

  • Monthly CIS Returns
  • VAT Returns
  • Corporation Tax
  • Self Assessment
  • Payroll
  • Bookkeeping
  • Making Tax Digital requirements
By working proactively throughout the year, we reduce the risk of penalties and help you stay organised.

Why Choose Pristine Accounts?

At Pristine Accounts, we understand the unique challenges faced by businesses operating within the construction industry.

We pride ourselves on delivering a timely, accurate, and personalised service designed to remove the stress of tax compliance.

Clients choose us because we offer:

  • Specialist CIS knowledge
  • Accurate monthly returns
  • Fast CIS refund support
  • Reliable bookkeeping
  • Payroll expertise
  • Xero partnership
  • Personalised advice
  • Nationwide support
  • A friendly, approachable service
We take the time to understand your business and provide practical advice that helps you remain compliant while improving profitability.
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Let Us Manage Your CIS Obligations

Whether you’re a contractor managing subcontractors or a subcontractor looking for help with your annual tax return, Pristine Accounts is here to help.

From CIS registration and bookkeeping to monthly returns, tax planning, and tax refunds, we provide everything you need to stay compliant and keep your construction business moving forward.

Contact Pristine Accounts today to learn more about our Construction Industry Scheme services.

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Construction Industry Scheme (CIS) Frequently Asked Questions

The Construction Industry Scheme (CIS) is an HMRC scheme that requires contractors to deduct tax from payments made to subcontractors working in the construction industry. These deductions are paid to HMRC and count towards the subcontractor’s Income Tax and National Insurance.
Contractors who pay subcontractors for construction work generally need to register for CIS. Subcontractors should also register so they can benefit from the lower rate of tax deductions and remain compliant with HMRC.

The deduction rate depends on your registration status:

  • 20% for registered subcontractors.
  • 30% for subcontractors who are not registered.
  • 0% for subcontractors who have been granted gross payment status by HMRC.

We can advise which category applies to you.

Yes. Many subcontractors overpay tax through CIS deductions during the year. Once your Self Assessment Tax Return has been completed, you may be entitled to a tax refund if you’ve paid more tax than you owe.
A CIS refund is normally claimed through your annual Self Assessment Tax Return. We prepare your tax return, calculate your tax position, and ensure any refund due is claimed as quickly as possible.

Common allowable expenses include:

  • Tools and equipment
  • Protective clothing
  • Business mileage
  • Fuel costs
  • Mobile phone expenses
  • Public liability insurance
  • Professional subscriptions
  • Accountancy fees
  • Training costs
  • Home office expenses (where applicable)

We review your records carefully to ensure all legitimate business expenses are included.

Yes. Contractors registered under CIS are generally required to submit a monthly CIS Return to HMRC, even if no payments have been made during that period.
Late CIS Returns can result in penalties from HMRC. We help ensure all returns are submitted accurately and on time, reducing the risk of fines.
Yes. We can help contractors verify subcontractors with HMRC and ensure the correct deduction rate is applied before payments are made.
Absolutely. We provide bookkeeping services specifically for construction businesses, helping you record income, expenses, CIS deductions, VAT, and payroll accurately throughout the year.
Yes. We offer payroll services alongside CIS administration, including PAYE, RTI submissions, workplace pensions, and Auto Enrolment support.
Yes. As a Xero partner, we can help you set up and manage Xero for bookkeeping, invoicing, expense tracking, VAT, and CIS record keeping.
Yes. We support sole traders, subcontractors, contractors, partnerships, and limited companies operating within the construction industry.
Yes. Although Pristine Accounts is based in Redhill, we provide CIS accounting services to contractors and subcontractors across the UK using cloud accounting software and secure digital communication.