{"id":477,"date":"2021-03-02T16:05:15","date_gmt":"2021-03-02T16:05:15","guid":{"rendered":"http:\/\/www.sapphirebusinessservices.co.uk\/wp\/?page_id=477"},"modified":"2021-03-22T09:36:57","modified_gmt":"2021-03-22T09:36:57","slug":"construction-industry-scheme-cis","status":"publish","type":"page","link":"https:\/\/www.sapphirebusinessservices.co.uk\/wp\/construction-industry-scheme-cis\/","title":{"rendered":"Construction Industry Scheme (CIS)"},"content":{"rendered":"\n<div class=\"wp-block-group is-style-twentytwentyone-border\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"has-text-align-center has-text-color has-large-font-size wp-block-paragraph\" style=\"color:#80d4ff\">We have created this&nbsp;Construction Industry Scheme (CIS) Toolkit for Small Business &amp; Sole Traders to help you navigate to the right place for information that you need<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-group is-style-twentytwentyone-border\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"has-text-color has-large-font-size wp-block-paragraph\" style=\"color:#80d4ff\">What is the Construction Industry Scheme (CIS)<\/p>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">Under the Construction Industry Scheme (CIS),contractors deduct money from a subcontractor&#8217;s&nbsp;payments and pass it to HMRC<\/p>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">The deductions count as advance payments towards the subcontractor\u2019s tax and National Insurance.  The subcontractor includes deductions on their self assessment tax return and they are offset against the liability due.  If the deductions are higher than the liability due, HMRC will issue a repayment for overpaid tax<\/p>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">Contractors must register for the scheme. Subcontractors don\u2019t have to register, but deductions are taken from their payments at a higher rate if they\u2019re not registered.<\/p>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">CIS&nbsp;covers most construction work to:<\/p>\n\n\n\n<ul class=\"has-text-color wp-block-list\" style=\"color:#80d4ff\"><li>a permanent or temporary building or structure<\/li><li>civil engineering work like roads and bridges<\/li><\/ul>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">For the purpose of&nbsp;CIS, construction work includes:<\/p>\n\n\n\n<ul class=\"has-text-color wp-block-list\" style=\"color:#80d4ff\"><li>preparing the site, eg laying foundations and providing access works<\/li><li>demolition and dismantling<\/li><li>building work<\/li><li>alterations, repairs and decorating<\/li><li>installing systems for heating, lighting, power, water and ventilation<\/li><li>cleaning the inside of buildings after construction work<\/li><\/ul>\n\n\n\n<h3 class=\"has-text-color has-normal-font-size wp-block-heading\" id=\"exceptions\" style=\"color:#80d4ff\"><em>Exceptions<\/em>:<\/h3>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">You don\u2019t have to register if you only do certain jobs, including:<\/p>\n\n\n\n<ul class=\"has-text-color wp-block-list\" style=\"color:#80d4ff\"><li>architecture and surveying<\/li><li>scaffolding hire (with no labour)<\/li><li>carpet fitting<\/li><li>making materials used in construction including plant and machinery<\/li><li>delivering materials<\/li><li>work on construction sites that\u2019s clearly not construction, eg running a canteen or site facilities<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-group is-style-twentytwentyone-border\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"has-text-color has-large-font-size wp-block-paragraph\" style=\"color:#80d4ff\">Contractors<\/p>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">You must register as a contractor with the Construction Industry Scheme (CIS) if:<\/p>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">\u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; you pay subcontractors to do construction work<\/p>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">\u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; your business does not do construction work but you usually spend more than \u00a31 million a year on construction<\/p>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">You may be a sole trader, in a partnership or own a limited company.<\/p>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">Rules you must follow:<\/p>\n\n\n\n<ol type=\"1\" class=\"has-text-color wp-block-list\" style=\"color:#80d4ff\"><li>You must register for CIS before you take on your first subcontractor.<\/li><li>You must check if you should employ the person instead of subcontracting the work. You may get a penalty if they should be an employee instead.<\/li><li>Check with HMRC that your subcontractors are registered with CIS (known as verification)<\/li><li>When you pay subcontractors, you\u2019ll usually need to make deductions from their payments and pay the money to HMRC. Deductions count as advance payments towards the subcontractor\u2019s tax and National Insurance bill.<\/li><li>You\u2019ll need to file monthly returns and keep full CIS records &#8211; you may get a penalty if you do not.<\/li><li>You must let HMRC know about any changes to your business.<\/li><\/ol>\n\n\n\n<h2 class=\"has-text-color has-normal-font-size wp-block-heading\" id=\"mainstream-contractors\" style=\"color:#80d4ff\">Mainstream contractors<\/h2>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">If your business is construction and you pay subcontractors for construction work, you\u2019re a \u2018mainstream\u2019 contractor. This applies if you\u2019re a:<\/p>\n\n\n\n<ul class=\"has-text-color wp-block-list\" style=\"color:#80d4ff\"><li>builder<\/li><li>labour agency<\/li><li>gangmaster (or gang leader)<\/li><li>property developer<\/li><\/ul>\n\n\n\n<h2 class=\"has-text-color has-normal-font-size wp-block-heading\" id=\"deemed-contractors\" style=\"color:#80d4ff\">Deemed contractors<\/h2>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">You count as a \u2018deemed\u2019 contractor if your business does not do construction work but you spend an average of more than \u00a31 million a year on construction in any 3-year period. This could apply to:<\/p>\n\n\n\n<ul class=\"has-text-color wp-block-list\" style=\"color:#80d4ff\"><li>housing association or arm\u2019s length management organisations (ALMOs)<\/li><li>local authorities<\/li><li>government departments<\/li><\/ul>\n\n\n\n<h2 class=\"has-text-color has-normal-font-size wp-block-heading\" id=\"exceptions-for-contractors\" style=\"color:#80d4ff\">Exceptions for contractors<\/h2>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">CIS&nbsp;does not apply if your work is:<\/p>\n\n\n\n<ul class=\"has-text-color wp-block-list\" style=\"color:#80d4ff\"><li>paid for by a charity or trust<\/li><li>paid for by a governing body or head teacher of a maintained school on behalf of the local education authority<\/li><li>on the subcontractor\u2019s own property and worth less than \u00a31,000 excluding materials &#8211; you must call the CIS helpline&nbsp;to get an exemption<\/li><\/ul>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">CIS&nbsp;also does not apply if you\u2019re a deemed contractor paying for:<\/p>\n\n\n\n<ul class=\"has-text-color wp-block-list\" style=\"color:#80d4ff\"><li>work on property (that is not for sale or rent) for your own business use<\/li><li>a construction contract worth less than \u00a31,000 excluding materials &#8211; you must call the CIS helpline&nbsp;to get an exemption<\/li><\/ul>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">Register as a Contractor here <a href=\"https:\/\/www.gov.uk\/what-you-must-do-as-a-cis-contractor\/how-to-register\">https:\/\/www.gov.uk\/what-you-must-do-as-a-cis-contractor\/how-to-register<\/a><\/p>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">Technical guidance for contractors:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li><a href=\"https:\/\/www.gov.uk\/what-you-must-do-as-a-cis-contractor\/verify-subcontractors\">Verify subcontractors<\/a><\/li><li><a href=\"https:\/\/www.gov.uk\/what-you-must-do-as-a-cis-contractor\/make-deductions-and-pay-subcontractors\">Make deductions and pay subcontractors<\/a><\/li><li><a href=\"https:\/\/www.gov.uk\/what-you-must-do-as-a-cis-contractor\/pay-deductions-to-hmrc\">Pay deductions to HMRC<\/a><\/li><li><a href=\"https:\/\/www.gov.uk\/what-you-must-do-as-a-cis-contractor\/file-your-monthly-returns\">File your monthly returns<\/a><\/li><li><a href=\"https:\/\/www.gov.uk\/what-you-must-do-as-a-cis-contractor\/record-keeping\">Record keeping<\/a><\/li><li><a href=\"https:\/\/www.gov.uk\/what-you-must-do-as-a-cis-contractor\/tell-hmrc-about-changes\">Tell HMRC about changes<\/a><\/li><\/ol>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-group is-style-twentytwentyone-border\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"has-text-color has-large-font-size wp-block-paragraph\" style=\"color:#80d4ff\">Subcontractors<\/p>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">You should register as a subcontractor with the Construction Industry Scheme (CIS) if you work for a contractor and you\u2019re one of the following:<\/p>\n\n\n\n<ul class=\"has-text-color wp-block-list\" style=\"color:#80d4ff\"><li>self-employed<\/li><li>the owner of a limited company<\/li><li>a partner in a partnership or trust<\/li><\/ul>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">Under CIS, a contractor must deduct 20% from your payments and pass it to HMRC<\/p>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">These deductions count as advance payments towards your tax and National Insurance bill.<\/p>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">If you do not register for the scheme, contractors must deduct 30% from your payments instead.<\/p>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">If you do not want deductions to be made in advance by contractors, you can apply for \u2018gross payment status\u2019. You can do this when you register for CIS.<\/p>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">You do not need to register for CIS if you\u2019re an employee. Check your employment status if you\u2019re not sure <a href=\"https:\/\/www.gov.uk\/employment-status\">www.gov.uk\/employment-status<\/a><\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#80d4ff\">Register as a subcontractor here <a href=\"https:\/\/www.gov.uk\/what-you-must-do-as-a-cis-subcontractor\/how-to-register\">https:\/\/www.gov.uk\/what-you-must-do-as-a-cis-subcontractor\/how-to-register<\/a><\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#80d4ff\">Technical guidance for subcontractors:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li><a href=\"https:\/\/www.gov.uk\/what-you-must-do-as-a-cis-subcontractor\/get-paid\">Get paid<\/a><\/li><li><a href=\"https:\/\/www.gov.uk\/what-you-must-do-as-a-cis-subcontractor\/pay-tax-and-claim-back-deductions\">Pay tax and claim back deductions<\/a><\/li><li><a href=\"https:\/\/www.gov.uk\/what-you-must-do-as-a-cis-subcontractor\/gross-payment-status\">How to get gross payment status<\/a><\/li><li><a href=\"https:\/\/www.gov.uk\/what-you-must-do-as-a-cis-subcontractor\/annual-review\">Annual review<\/a><\/li><li><a href=\"https:\/\/www.gov.uk\/what-you-must-do-as-a-cis-subcontractor\/changes-you-need-to-report\">Changes you need to report<\/a><\/li><\/ol>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-group is-style-twentytwentyone-border\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<h2 class=\"has-text-color has-extra-large-font-size wp-block-heading\" id=\"phone-title\" style=\"color:#80d4ff\">CIS Helpline<\/h2>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">Call HMRC if you have a general query about the Construction Industry Scheme.<\/p>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">Telephone:<br><strong>0300 200 3210<\/strong><\/p>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">Outside UK:<br><strong>+44 161 930 8706<\/strong><\/p>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">Opening times:<\/p>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">Our phone line opening hours are:<\/p>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">Monday to Friday: 8am to 6pm<\/p>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">Closed on weekends and bank holidays.<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-group is-style-twentytwentyone-border\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"has-text-color has-large-font-size wp-block-paragraph\" style=\"color:#80d4ff\">VAT domestic reverse charge for supplies of building and construction services <\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#80d4ff\">From 1 March 2021 the domestic VAT reverse charge must be used for most supplies of building and construction services.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#80d4ff\">The charge applies to standard and reduced-rate VAT services:<\/p>\n\n\n\n<ul class=\"has-text-color wp-block-list\" style=\"color:#80d4ff\"><li>for individuals or businesses who are registered for VAT in the UK<\/li><li>reported within the Construction Industry Scheme<\/li><\/ul>\n\n\n\n<p class=\"has-text-color has-extra-large-font-size wp-block-paragraph\" style=\"color:#80d4ff\">What is the VAT domestic reverse charge?<\/p>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">From 1st March 2021, any VAT registered sub-contractor operating within a chain of suppliers will issue their VAT invoices without any VAT charge and include a message giving the relevant information on the reverse charge.  <\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#80d4ff\">Invoices for services that fall within the domestic reverse charge for VAT should contain the wording that the invoice is subject to a reverse charge for VAT. The invoice should also show how much VAT is due under the domestic reverse charge but this should NOT be included in the final amount<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#80d4ff\">The domestic reverse charge doesn&#8217;t apply at the end of the supply chain, with the end user as VAT is charged to the end user as normal<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#80d4ff\">As the supplier is not charging VAT, they do not include this on the VAT return, &#8220;VAT due on sales&#8221; (box 1) but do include the net value in &#8220;total value of sales&#8221; (box 6)<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#80d4ff\">The customer of the supplier, who is receiving the services, must enter the VAT element on their own VAT return in both &#8220;VAT due on sales&#8221; (box 1) and &#8220;VAT reclaimed&#8221; (box 6) and would also enter the net value in &#8220;total value of purchases&#8221; (box 7)<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#80d4ff\">In simple terms, the domestic reverse charge for VAT means that customers receiving a service will pay the VAT directly to HMRC instead of to the supplier.  At the same time their reclaim for VAT paid will offset this.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-style-twentytwentyone-border\"><img loading=\"lazy\" decoding=\"async\" width=\"632\" height=\"859\" src=\"http:\/\/www.sapphirebusinessservices.co.uk\/wp\/wp-content\/uploads\/2021\/03\/Flowchart.jpg\" alt=\"\" class=\"wp-image-483\" srcset=\"https:\/\/www.sapphirebusinessservices.co.uk\/wp\/wp-content\/uploads\/2021\/03\/Flowchart.jpg 632w, https:\/\/www.sapphirebusinessservices.co.uk\/wp\/wp-content\/uploads\/2021\/03\/Flowchart-221x300.jpg 221w\" sizes=\"auto, (max-width: 632px) 100vw, 632px\" \/><\/figure>\n\n\n\n<h2 class=\"has-text-color has-extra-large-font-size wp-block-heading\" id=\"whentouse\" style=\"color:#80d4ff\">When you must use the reverse charge<\/h2>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#80d4ff\">You must use the reverse charge for the following services:<\/p>\n\n\n\n<ul class=\"has-text-color wp-block-list\" style=\"color:#80d4ff\"><li>constructing, altering, repairing, extending, demolishing or dismantling buildings or structures (whether permanent or not), including offshore installation services<\/li><li>constructing, altering, repairing, extending, demolishing of any works forming, or planned to form, part of the land, including (in particular) walls, roadworks, power lines, electronic communications equipment, aircraft runways, railways, inland waterways, docks and harbours, pipelines, reservoirs, water mains, wells, sewers, industrial plant and installations for purposes of land drainage, coast protection or defence<\/li><li>installing heating, lighting, air-conditioning, ventilation, power supply, drainage, sanitation, water supply or fire protection systems in any building or structure<\/li><li>internal cleaning of buildings and structures, so far as carried out in the course of their construction, alteration, repair, extension or restoration<\/li><li>painting or decorating the inside or the external surfaces of any building or structure<\/li><li>services which form an integral part of, or are part of the preparation or completion of the services described above &#8211; including site clearance, earth-moving, excavation, tunnelling and boring, laying of foundations, erection of scaffolding, site restoration, landscaping and the provision of roadways and other access works<\/li><\/ul>\n\n\n\n<h2 class=\"has-text-color has-extra-large-font-size wp-block-heading\" id=\"when-you-must-not-use-the-reverse-charge\" style=\"color:#80d4ff\">When you must not use the reverse charge<\/h2>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#80d4ff\">Do not use the charge for the following services, when supplied on their own:<\/p>\n\n\n\n<ul class=\"has-text-color wp-block-list\" style=\"color:#80d4ff\"><li>drilling for, or extracting, oil or natural gas<\/li><li>extracting minerals (using underground or surface working) and tunnelling, boring, or construction of underground works, for this purpose<\/li><li>manufacturing building or engineering components or equipment, materials, plant or machinery, or delivering any of these to site<\/li><li>manufacturing components for heating, lighting, air-conditioning, ventilation, power supply, drainage, sanitation, water supply or fire protection systems, or delivering any of these to site<\/li><li>the professional work of architects or surveyors, or of building, engineering, interior or exterior decoration and landscape consultants<\/li><li>making, installing and repairing art works such as sculptures, murals and other items that are purely artistic signwriting and erecting, installing and repairing signboards and advertisements<\/li><li>installing seating, blinds and shutters<\/li><li>installing security systems, including burglar alarms, closed circuit television and public address systems<\/li><\/ul>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#80d4ff\">Treatment of existing contracts invoiced prior to 1st March 2021 but paid after this date:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Date Invoice Raised<\/th><th>Date payment made<\/th><th>VAT Treatment<\/th><\/tr><\/thead><tbody><tr><td>Before 1 March 2021<\/td><td>On or before 31 May 2021<\/td><td>Normal VAT rules<\/td><\/tr><tr><td>Before 1 March 2021<\/td><td>On or after 1 June 2021<\/td><td>Domestic reverse charge<\/td><\/tr><tr><td>On or after 1 March 2021<\/td><td>On or after 1 March 2021<\/td><td>Domestic reverse charge<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">Full VAT Reverse Charge Technical Guide: h<a href=\"https:\/\/www.gov.uk\/guidance\/vat-reverse-charge-technical-guide#flowcharts\">ttps:\/\/www.gov.uk\/guidance\/vat-reverse-charge-technical-guide#flowcharts<\/a><\/p>\n\n\n\n<p class=\"has-text-color has-normal-font-size wp-block-paragraph\" style=\"color:#80d4ff\">Those already mandated or voluntarily using MTD software should find that your software provider is ready for the change and will have enabled new sales codes to help you raising invoices and submitting your VAT return accurately<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#80d4ff\">Quickbooks Guide <a href=\"https:\/\/quickbooks.intuit.com\/learn-support\/en-uk\/help-articles\/vat-domestic-reverse-charge-for-building-and-construction\/00\/340752\">https:\/\/quickbooks.intuit.com\/learn-support\/en-uk\/help-articles\/vat-domestic-reverse-charge-for-building-and-construction\/00\/340752<\/a><\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#80d4ff\">Sage Guide <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/vat-reverse-charge-construction\/\">https:\/\/www.sage.com\/en-gb\/blog\/vat-reverse-charge-construction\/<\/a><\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#80d4ff\">Freeagent Guide <a href=\"https:\/\/support.freeagent.com\/hc\/en-gb\/articles\/360019697559-CIS-How-FreeAgent-handles-the-domestic-VAT-reverse-charge-for-subcontractors-and-contractors\">https:\/\/support.freeagent.com\/hc\/en-gb\/articles\/360019697559-CIS-How-FreeAgent-handles-the-domestic-VAT-reverse-charge-for-subcontractors-and-contractors<\/a><\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#80d4ff\">Xero Guide <a href=\"https:\/\/www.xero.com\/uk\/resources\/domestic-reverse-charge-vat\/?gclid=Cj0KCQiA4feBBhC9ARIsABp_nbUd8Nc2jHxEEGwYkdn01K24Jl0REXfvokgsDpguherEwFHXJ-MeFosaAsKjEALw_wcB&amp;gclsrc=aw.ds\">https:\/\/www.xero.com\/uk\/resources\/domestic-reverse-charge-vat\/?gclid=Cj0KCQiA4feBBhC9ARIsABp_nbUd8Nc2jHxEEGwYkdn01K24Jl0REXfvokgsDpguherEwFHXJ-MeFosaAsKjEALw_wcB&amp;gclsrc=aw.ds<\/a><\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#80d4ff\">Example Invoice:<\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-style-twentytwentyone-border\"><img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"426\" src=\"http:\/\/www.sapphirebusinessservices.co.uk\/wp\/wp-content\/uploads\/2021\/03\/Invoice-Template.jpg\" alt=\"\" class=\"wp-image-524\" srcset=\"https:\/\/www.sapphirebusinessservices.co.uk\/wp\/wp-content\/uploads\/2021\/03\/Invoice-Template.jpg 512w, https:\/\/www.sapphirebusinessservices.co.uk\/wp\/wp-content\/uploads\/2021\/03\/Invoice-Template-300x250.jpg 300w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/figure>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>We have created this&nbsp;Construction Industry Scheme (CIS) Toolkit for Small Business &amp; Sole Traders to help you navigate to the right place for information that you need What is the Construction Industry Scheme (CIS) Under the Construction Industry Scheme (CIS),contractors deduct money from a subcontractor&#8217;s&nbsp;payments and pass it to HMRC The deductions count as advance&hellip; <a class=\"more-link\" href=\"https:\/\/www.sapphirebusinessservices.co.uk\/wp\/construction-industry-scheme-cis\/\">Continue reading <span class=\"screen-reader-text\">Construction Industry Scheme (CIS)<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-477","page","type-page","status-publish","hentry","entry"],"_links":{"self":[{"href":"https:\/\/www.sapphirebusinessservices.co.uk\/wp\/wp-json\/wp\/v2\/pages\/477","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sapphirebusinessservices.co.uk\/wp\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.sapphirebusinessservices.co.uk\/wp\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.sapphirebusinessservices.co.uk\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sapphirebusinessservices.co.uk\/wp\/wp-json\/wp\/v2\/comments?post=477"}],"version-history":[{"count":8,"href":"https:\/\/www.sapphirebusinessservices.co.uk\/wp\/wp-json\/wp\/v2\/pages\/477\/revisions"}],"predecessor-version":[{"id":525,"href":"https:\/\/www.sapphirebusinessservices.co.uk\/wp\/wp-json\/wp\/v2\/pages\/477\/revisions\/525"}],"wp:attachment":[{"href":"https:\/\/www.sapphirebusinessservices.co.uk\/wp\/wp-json\/wp\/v2\/media?parent=477"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}