July 3, 2026
CIS Tax Return for Subcontractors: 2026 Guide to Deductions and Refunds
CIS tax return guide for subcontractors, covering 20% and 30% deductions, refunds, records, deadlines, and worked examples.
Read more Construction Industry Specialists
Accounting for Builders, Contractors & CIS Subcontractors
Specialist construction accountants in Croydon and London. We handle CIS returns, reclaim overpaid deductions, manage VAT reverse charges, and keep your books in order — so you can focus on the job site.
CIS Registered Agent
VAT Reverse Charge Experts
Fixed Monthly Fees
Why Construction Businesses Choose Us
Dedicated CIS specialists who understand the construction industry
Maximise CIS refunds — we reclaim every penny you're owed
Proactive tax planning to reduce your construction tax bill
Local offices in Croydon and London Bridge
Understanding CIS
The Construction Industry Scheme affects every builder, contractor, and subcontractor in the UK. Here's what you need to know.
30%
Unregistered Rate
Subcontractors not registered for CIS face a 30% deduction on all payments from contractors. Registration is free and reduces this significantly.
20%
Registered Rate
Registered subcontractors have 20% deducted from payments. These deductions count as advance tax payments and can be reclaimed if you've overpaid.
0%
Gross Payment Status
Qualifying subcontractors can receive payments with no deductions at all. This dramatically improves cash flow — learn more about CIS.
Construction Accounting Services
Everything your construction business needs under one roof.
CIS Returns & Compliance
Monthly CIS return filing, subcontractor verification, and deduction management. We keep contractors and subcontractors HMRC-compliant and penalty-free.
Learn moreSelf Assessment for Subcontractors
Reclaim overpaid CIS deductions through your Self Assessment tax return. We maximise refunds and ensure accurate reporting to HMRC.
Learn moreVAT for Construction
Navigate the domestic reverse charge for construction, VAT registration thresholds, and quarterly returns with confidence.
Learn moreBookkeeping for Builders
Job-by-job tracking, expense management, and financial reporting tailored to construction businesses and sole traders.
Learn morePayroll for Construction Teams
PAYE, pension auto-enrolment, and RTI submissions for construction firms with employed staff alongside subcontractors.
Learn moreAnnual Accounts & Corporation Tax
Year-end accounts, corporation tax returns, and Companies House filings for limited construction companies.
Learn moreWho We Help
We work with construction professionals at every level.
Sole Trader Subcontractors
Plumbers, electricians, carpenters, and other tradespeople working under CIS.
Contractors & Main Contractors
Construction firms managing multiple subcontractors and CIS obligations.
Limited Construction Companies
Building firms needing annual accounts, corporation tax, and payroll management.
Property Developers
Developers needing VAT advice, project accounting, and tax-efficient structuring.
Let's Sort Your Accounts
Tell us what you need and we'll come back with a clear, fixed-fee quote. No jargon, no obligation — just straight answers from ACCA-affiliated accountants in Croydon.
N
Nikita Vorontsov
Vorontsov Consulting Services LTD
"Partnering with Golden Tree Consulting has been one of the best decisions for us. Their financial strategies have significantly reduced our expenses and their exceptional communication keeps us well-informed."
We typically respond within 10 minutes
Construction Accounting FAQs
Common questions from builders, contractors, and subcontractors.
Do I need to register for CIS as a subcontractor?
You don't legally have to register, but you should. Unregistered subcontractors face 30% deductions on payments, compared to 20% for registered subcontractors and 0% for those with gross payment status. Registration is free and straightforward — we can handle the entire process for you.
How do I reclaim CIS deductions I've overpaid?
If you're a sole trader, CIS deductions are reclaimed through your Self Assessment tax return. If you trade through a limited company, they're offset against your PAYE/NIC liabilities or reclaimed via your company tax return. We ensure every eligible deduction is claimed so you get the maximum refund.
What is the VAT domestic reverse charge for construction?
Since March 2021, the VAT domestic reverse charge applies to most construction services. Instead of charging VAT, the subcontractor notes on the invoice that the reverse charge applies, and the contractor accounts for the VAT. This was introduced to combat VAT fraud in the construction supply chain. We help both contractors and subcontractors invoice correctly under these rules.
Can I get gross payment status under CIS?
Yes, if you meet HMRC's turnover test (£30,000 minimum for sole traders), compliance test (up-to-date tax returns and payments), and business test (operating in the UK construction industry). Gross payment status means no deductions are taken from your payments, significantly improving your cash flow. We can assess your eligibility and submit the application.
What expenses can construction workers claim?
Construction workers can claim tools and equipment, protective clothing and safety gear, travel to temporary workplaces (not your regular site), training directly related to your trade, professional subscriptions, and vehicle costs if you use your own transport for work. We identify all eligible deductions to reduce your tax bill.
Do you work with builders and tradespeople in Croydon?
Yes, we work with builders, plumbers, electricians, carpenters, roofers, and all construction tradespeople across Croydon, London, Surrey, and Kent. Whether you're a sole trader subcontractor or run a limited company with multiple employees, we tailor our services to the construction industry's specific needs.
Free webinar · In Russian
CIS explained for contractors and subcontractors
A practical session on CIS rules, 20% and 30% deductions, Gross Payment Status, and the mistakes that lead to HMRC penalties. Held in Russian for the Russian-speaking construction community.
Hosted by Elena Turcanu, Senior Accountant at Golden Tree
Construction Industry Insights
Guides and tips for builders, contractors, and subcontractors.
August 3, 2026
Etsy Seller Tax UK: 2026 Guide to Records, VAT and Self Assessment
Etsy seller tax UK guide for 2026: the £1,000 trading allowance, Self Assessment, VAT threshold, expenses and records to keep.
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July 10, 2026
Traditional Accounting vs Cash Basis: 2026/27 Guide for Sole Traders
Traditional accounting vs cash basis explained for 2026/27, with examples, MTD checks, stock, debtors, and tax timing.
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