Changes within the Construction Industry

Construiction Industry Changes

In the Budget of 2014 the Chancellor announced that the Government would consult on options to improve the operation of the Construction Industry Scheme (CIS) and on the introduction of mandatory on-line CIS filing for contractors.

Following the consultation, the following changes will now come into force from 6 April 2016.

Online Filing

At present, contractors can submit monthly CIS returns by paper or online. From 6 April 2016, the online filing of CIS returns will be compulsory, unless this is not possible due to age, disability of the remoteness of location. The Government expects a small number of taxpayers to have to buy a computer and/or subscribe for internet access.

Check your current system

Please ensure you are able to submit online via HMRC government gateway, you must be registered to use this service or alternatively have a system that can file electronically.

The compliance test for gross payment status

At present, the compliance test for gross payment status covers not only CIS-related matters, but also PAYE and corporate tax compliance and for companies, the Directors’ personal tax compliance.

From 6 April 2016, the test will be simplified, but will still include an obligation to:

  • Submit monthly CIS returns on time
  • Submit income tax and corporation tax self-assessment returns on time
  • Remit all CIS, PAYE and National Insurance contributions on time.

The turnover test for gross payment status

The current turnover test for gross payment status requires businesses to have a construction turnover, excluding VAT and cost of materials, of at least:

  • £30,000 each year for a sole trader or company director
  • £30,000 for each partner or director in larger businesses, with minimum turnover capped at a ceiling of £200,000 for a whole partnership or company.

From 6 April 2016, the threshold where there are multiple partners or directors will be reduced to £100,000, although the £30,000 limit for sole traders or directors will remain.

CIS Appeals

All contractors will be expected to submit CIS appeals online rather than in writing.

Online verification of subcontractors

At present, contractors have to verify whether subcontractors can be paid gross or whether a withholding tax has to be made from the payments. This process, known as verification, can be undertaken either by telephone on line. From 6 April 2017, the telephone option will no longer be available, other than for non-routine cases. Some improvements are due to be made to the online verification process following a consultation document.


Vehicle Tax Changes – No Paper Tax Disc

from: John Wilkin

News story

Tax Disc

Vehicle tax changes

Rishton United take on the World

by: John Wilkin

It has been my privilege to have travelled to Italy with the Rishton United @RishtonUnitedFC  under 16 Team.

The Rishton United under 16's San Marino Cup Team

The Rishton United under 16’s San Marino Cup Team

The lads have taken part in the San Marino Cup 2013 from the 8th to 12th July.

Over 75 teams from 18 different nations from Taiwan to Canada to Brazil took part and our lads acquitted themselves very well indeed.

Regularly playing on the Rishton Pitches adjacent to the Leeds Liverpool canal our players adjusted to the glamour of competitive football in Italy. We were based in Rimini and played in Riccione and adjacent towns.

Over the four days of the team faced:

  • USA American Elite
  • ItalianSTBBresciaProfessionalAcademy Team
  • Mexican – Academy Deportivo Mexico
  • VenezuelanNationalAcademy Team

All of the teams played to a very high standard and our lads made us proud as they drew against Mexico but unfortunately lost against the other teams – this time!

Having been in the fortunate position of joint manager and trip organiser, I had the opportunity to watch the matches very closely indeed and if you want my tip for the top from the international players that we observed I will state that we should all watch out for:

Alberto Carrara from STB Brescia

Well done Rishton United Under 16’s

I’m proud to be associated with you.

John Wilkin