CIS Payments

[jerriais]

Just thought I'd check the HMRC website on this

Solar PanelsThe installation of solar panels to provide solar heating will be a construction operation within CIS, except where the contract is directly with a private householder.

So if we're doing solar PV that's not for solar heating, right? (Assuming no Immersun!) And also for all non-commercial jobs we shouldn't be doing CIS either. Does anyone else interpret it this way?

 

[jerriais]

Just seen another thread by BruceB about this. Now I get it, the exemption is when the sub contractor has a contract direct with the householder so that wouldn't work for us. And in his post there's also a letter from HMRC stating that PV is a new power source, even though it's not solar heating. Guess I'd better crack on and do my CIS return then!

 

[Simpsod1]

I've recently had to deal with CIS, first commercial job, they're deducting 20% etc. (ouch)

I did read though that they should only technically be deducting the 20% off the labour, Might be worth popping this over to the SL

You're correct the 20% deduction should exclude materials

 

[Cbigfoot]

They can only dot eh deduction off materials if you send an invoice with materials listed separately.

 

[Simpsod1]

They can only dot eh deduction off materials if you send an invoice with materials listed separately.

Of Course!!