CIS Accountant for Contractors and Subcontractors

Construction has more moving parts than most trades: monthly CIS returns, deductions taken at source, the domestic reverse charge on VAT, and refunds that only come back if the paperwork is right. R&R Chartered Certified is an ACCA-registered practice in Blackburn acting as CIS accountant for contractors, subcontractors and construction limited companies across Lancashire and the North West.

For Subcontractors

CIS registration. Registering with HMRC drops your deduction rate from 30% to 20% — see our guide to registering as a CIS subcontractor.
Reclaiming overpaid tax. Deductions are taken from labour before expenses, so most subcontractors are due money back. We prepare the return and claim it — our CIS tax rebate guide explains the timings.
Expenses done properly. Tools, protective clothing, van costs, mileage, materials and site travel all reduce the bill when they are recorded and claimed correctly.
Gross payment status. If your turnover and compliance record qualify, we apply for gross payment status so nothing is deducted at source and your cash flow improves immediately.

For Contractors

Monthly CIS returns. Filed by the 19th every month, including nil returns, so the automatic penalties never start.
Subcontractor verification. We verify each subcontractor with HMRC and apply the right deduction rate rather than guessing.
Payment and deduction statements. Issued to every subcontractor each month, which is where most disputes begin when they are missing.
Employment status. We review whether a worker is genuinely a subcontractor or should be on payroll, before HMRC asks the question.

Reverse Charge VAT on Construction

The domestic reverse charge means the customer accounts for the VAT rather than the supplier, on most construction services between VAT-registered businesses. It hits subcontractor cash flow hard because VAT no longer arrives with the invoice. We set the invoice wording and the software up correctly and file the VAT returns to match.

Construction Accounts and Tax

Alongside CIS we handle the whole compliance calendar: bookkeeping from site records and app receipts, year-end accounts, corporation tax or self assessment, and job-level costing so you know which contracts actually made money. Our construction and engineering page covers the sector work in more detail.
Working locally? Our accountant in Blackburn page has our office details, and we cover sites across Lancashire and Greater Manchester.

Frequently Asked Questions

What does a CIS accountant do?
A CIS accountant registers you with HMRC, verifies subcontractors, files monthly CIS returns for contractors, reconciles the tax deducted from your payments, and reclaims any overpaid CIS deductions through your tax return or company account.

How much CIS tax is deducted?
Twenty per cent if you are registered with HMRC, thirty per cent if you are not, and nothing if you hold gross payment status. Registering is the single quickest way to stop overpaying.

When will I get my CIS refund?
Sole traders usually receive a refund a few weeks after the self assessment return is filed and processed. Limited companies offset CIS deductions against PAYE liabilities or claim a repayment after the tax year ends.

Do contractors have to file CIS returns every month?
Yes. A CIS return is due by the 19th of each month, even in a month with no payments, when a nil return is required. Late returns carry an automatic £100 penalty that escalates.

Can you handle both CIS and payroll?
Yes. Most of our construction clients run CIS subcontractors alongside PAYE employees, and we file both from the same records each month.

Do I need to be VAT registered for the reverse charge to apply?
The domestic reverse charge applies where both parties are VAT registered and CIS registered and the supply is a construction service to another business in the chain. We set the invoicing up correctly so your VAT returns are not distorted.