CIS compliance
We handle the CIS work. We verify your subcontractors (0%, 20%, or 30%), file CIS returns when due, and review your labour arrangements to flag IR35 exposure and employment-status risk.
Construction and trades
Construction and CIS accountants for UK builders and contractors
Accounting for construction and trades businesses.
We help with Gross Payment Status, track retentions across staged jobs, and handle Domestic Reverse Charge VAT invoicing so the numbers work the way a building business needs them to.
- Is this for me?
- We work with construction companies, trades businesses and labour-only subcontractors, whether you're a CIS contractor using subcontractors, a sole-trader subcontractor, or a limited company on mixed arrangements.
- What's covered
- CIS returns and subcontractor verification, Gross Payment Status work, Domestic Reverse Charge VAT (the construction-sector rule that shifts VAT liability to the main contractor), capital allowances on plant and machinery, and the year-end construction accounts.
- What it costs
- CIS contractors and CIS subcontractors need different levels of work, and Gross Payment Status work is priced in when you need it. The fees page sets out the bands.
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2026 change
The 2026 MTD materials threshold
On 6 April 2026, Making Tax Digital (MTD) becomes mandatory for sole traders with gross turnover over £50,000.
The important bit: HMRC calculates this threshold based on your gross turnover. This includes the cost of the materials you buy and bill to clients. Even if your take-home profit is modest, high material costs mean many builders will cross the £50k line and have to submit quarterly digital updates.
A lot of the trades businesses we see are still using spreadsheets or loose receipts. We set up MTD-compatible digital bookkeeping with on-site receipt capture, so quarterly updates run from reconciled data.
Getting CIS, Gross Payment Status and Reverse Charge VAT right
We configure your bookkeeping to handle Construction Industry Scheme deductions, retentions held back across long jobs, Domestic Reverse Charge VAT, and Work In Progress: the things that need to be set up right from the start in a trades business.
Gross Payment Status
Losing GPS has a serious cashflow impact, and getting it back takes time. We keep the Corporation Tax and PAYE records in order and check the HMRC tests with you.
Retentions and WIP
Under the Construction Industry Scheme, main contractors withhold 20-30% of your labour payments. On a £500,000 turnover, that is £100,000 to £150,000 sitting with the contractor while the job runs. We track retentions and Work In Progress inside your management accounts through the year, so you can see the gap between revenue earned and cash received before it becomes a problem.
Reverse Charge VAT
The Domestic Reverse Charge has different rules depending on "End User" classifications. We format your invoices correctly and prepare VAT returns that follow the reverse-charge treatment.
AIA & Asset Finance
Buying vans, diggers, or heavy equipment? We identify and apply your Annual Investment Allowance (AIA) and Full Expensing reliefs where eligible, which can reduce your Corporation Tax liability in the year of purchase.
On-site software
Quote jobs, send invoices, and capture fuel and materials receipts from the van as the day happens, using a cloud accounting app. We configure it for the trade so the paperwork stops following you home.
CIS compliance
The Construction Industry Scheme (CIS) has more frequent reporting than most other tax schemes: subcontractor verification, deduction calculation at 20% or 30%, CIS300 returns, and the records HMRC asks for when it tests your Gross Payment Status. We handle the CIS work when it falls due, so it is not left for you to sort out at the weekend.
Frequently asked questions
How do you handle construction retentions?
Retentions are tracked inside your accounting software so you can see the gap between revenue earned and cash banked at any point. VAT is accounted for at the right stage (billing versus payment) and we flag retentions due for release as the contractual milestones come up, so the money does not sit forgotten on a job from two years ago.
Can you help me get Gross Payment Status (GPS)?
Yes. To qualify for GPS, your business must pass HMRC's compliance and turnover tests. We prepare the records required, check your tax position, and manage the application process on your behalf.
Do you handle subcontractor CIS deductions?
Yes. If you engage subcontractors, we verify them with HMRC, calculate the correct 20% or 30% deductions, issue the payment and deduction statements they need for their own records, and file CIS returns when due. Where the working pattern looks closer to employment than self-employment, we flag the reclassification risk early rather than waiting for HMRC to raise it.
Keep reading
Service
VAT Returns & MTD
Domestic reverse charge compliance and quarterly VAT filings for construction firms.
ServiceCorporation Tax
Capital allowance claims on plant, machinery, and fleet to reduce your tax liability.
GuideCIS Compliance Guide 2026
Contractor obligations, deduction rates, CIS300 returns, and Gross Payment Status.
Book an initial consultation
We handle CIS, help you keep your Gross Payment Status, and get you ready for Making Tax Digital, all under one fixed fee agreed before the work starts.
Request a consultation