Articles on: Solutions

Clipper CIS

Clipper CIS is for skilled workers that are operating within the Construction Industry Scheme that do not work under supervision, direction and control in the manner in which they carry out their work. We work closely with the recruitment agency to ensure only genuinely self-employed workers not under SDC (Supervision, Direction and Control) are engaged this way.

Clipper CIS is for workers that are genuinely self-employed and complete a self assessment tax return at the end of the financial year, provide their own PPE and tools and manage their own expenses.

In order to engage as CIS you would have a UTR (Unique Tax Reference) number, validated for CIS payments. So long as this has been verified with HMRC, all payments would be subject to 20% tax (with no valid UTR, these would be 30%).

See 'Registering for CIS (Construction Industry Scheme)

All compliant and FCSA accredited umbrella companies must complete an 'SDC assessment' with the worker to ensure they are not under supervision, direction and control in the manner in which they carry out their work. This series of questions asked over the phone, will explore how the worker goes about their day-to-day tasks on each and every assignment.

Updated on: 16/08/2024

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