PERSONAL • PROFESSIONAL • PROVEN • PROACTIVE
CIS Scheme Accountants in Warrington
CIS handled accurately, on time, and explained clearly.
Managing the Construction Industry Scheme (CIS) can be complex and time-consuming – but it doesn’t have to be. We handle registrations, verifications, deductions, and monthly returns, keeping everything accurate, compliant and stress-free.
Farrelly & Co. supports CIS contractors and subcontractors in Warrington with a clear, proactive approach – so you always know where you stand.
What Is the CIS Scheme and Who Needs to Register?
Understanding CIS is the first step to staying compliant and avoiding unnecessary deductions
- Contractors must register for the scheme.
- Subcontractors don’t have to register, but may face higher deductions if they don't
If you pay subcontractors for construction work, you’re likely classed as a contractor. Some businesses outside construction may also need to register if their construction spend exceeds £3 million in a 12-month period.
CIS Scheme Support for Contractors
If you’re a contractor, we can take care of the CIS responsibilities end-to-end – keeping everything accurate, compliant and organised:
CIS contractor registration and setup
We’ll register your business for CIS and make sure everything is set up correctly from the outset.
Verifying subcontractors with HMRC
Before paying a subcontractor, they must be verified with HMRC to confirm their CIS status and deduction rate. We handle this for you – including re-verifications where required.
CIS deductions calculated correctly
We ensure deductions are applied accurately based on HMRC rules::
20% for registered subcontractors
30% for unregistered subcontractors
0% for subcontractors with gross payment status
We’ll also make sure deductions are calculated correctly on the correct amounts, taking into account VAT and allowable costs such as materials.
Payment & deduction statements
We prepare and issue compliant payment and deduction statements, ensuring they are provided within the HMRC deadlines.
Monthly CIS returns filed on time
We submit your CIS returns each month and handle any corrections if needed – helping you avoid late filing penalties.
With a proactive approach and clear communication, you'll always know where you stand - without the administrative burden
CIS Scheme Support for Subcontractors
If you’re a subcontractor, we help you stay compliant, improve cash flow, and avoid surprises at year-end.
CIS subcontractor registration
We’ll register you correctly with HMRC – whether you’re a sole trader, partnership or limited company – ensuring everything matches HMRC records to avoid verification issues.
Reducing deductions (gross payment status support)
If you want to receive payments without CIS deductions, we can guide you through applying for gross payment status and ensure you meet the criteria.
Claiming CIS deductions correctly
We make sure you reclaim deductions in the right way:
Sole traders/partners – claimed through your Self Assessment return
Limited companies – reclaimed through your PAYE scheme (not Corporation Tax)
This helps to ensure nothing is missed and your cash flow is managed properly.
Practical support for cashflow and records
We help you stay organised and in control by:
- Setting up simple, reliable record-keeping (including cloud bookkeeping)
Reconciling contractor statements to your income
- Giving you clear visibility over what you’ve earned and what’s been deducted
A clear, proactive approach to CIS - so you keep control over your income and avoid unnecessary stress
Why Businesses Choose Farrelly & Co.
PERSONAL
A genuinely personal service built around your business, with tailored support and one dedicated point of contact
PROFESSIONAL
Expert support you can rely on.
Accurate, compliant work delivered to the highest standard
PROVEN
Experience you can trust.
Decades of insight supporting businesses at every stage.
PROACTIVE
Guidance that keeps you ahead.
Clear advice, reminders and insight before deadlines and decisions.
CIS deductions and refunds
If too much CIS tax has been deducted during the year, you may be due a refund.
We help contractors and subcontractors make sure CIS deductions are recorded correctly and included properly in:
- Self Assessment tax returns
- Payroll records
- Limited company accounts
This helps avoid missed deductions, HMRC mismatches and unnecessary cash flow problems.
We also support clients with CIS repayment claims and help follow up HMRC refunds where needed.
CIS Industry FAQs
Do I need to register for CIS?
If you’re a contractor paying subcontractors for construction work, you must register for CIS. Subcontractors don’t have to register, but if you don’t, deductions are taken at a higher rate. We’ll confirm whether you should register as a contractor, subcontractor, or both and handle the setup.
What CIS deduction rate will be taken from subcontractor payments?
CIS deductions are typically:
20% for registered subcontractors
30% for unregistered subcontractors
0% if the subcontractor has gross payment status
We make sure the right rate is applied and that deductions are calculated correctly.
Do contractors have to verify subcontractors?
Yes. Contractors must verify new subcontractors with HMRC before paying them, and may need to re-verify if a subcontractor hasn’t appeared on a CIS return recently. We can manage verification for you so you don’t risk applying the wrong rate.
When are CIS monthly returns due?
Contractors submit CIS returns monthly. The deadline is the 19th after the end of the tax month. We run a simple monthly process so you know what we need and when, and we file on time.
What if I didn’t pay any subcontractors this month?
You may not need to file a CIS return for that month, but you usually still need to tell HMRC that no payments were made to avoid penalties. We’ll keep you compliant and handle the admin.
How do subcontractors claim CIS deductions back?
It depends on your setup:
Sole traders/partnerships: CIS deductions are claimed through your Self Assessment return
Limited companies: CIS deductions are claimed through the company PAYE payroll scheme, not via Corporation Tax
We’ll make sure deductions are recorded properly so you claim what you’re entitled to and avoid year-end surprises.