• Registering for CIS (Construction Industry Scheme)

  Should you operate on a self-employed basis in the construction industry, you will likely need to register for the Construction Industry Scheme (CIS). Under this scheme, we will deduct 20% as a flat rate from your payments and pass this to HMRC. Should you fail to register, we may need to deduct this at a rate of 30%. If you have not already done so, you will first need to register for self-assessment with HMRC and apply for a UTR number. Our article (/en/article/applying-for-a-utr-number-for-Popular

• Applying for a UTR number for self-assessment

  Should you wish to engage on a self-employed basis, you will need to register with HMRC for self-assessment. This process is essentially you self-declaring to HMRC, that you will be engaging this way. In doing so, HMRC will issue you a a 'Unique Tax Reference' (UTR) number. This is your unique code that you will use in correspondence with HMRC as well as when you submit your self-assessment tax return. You can register on the government website here: https://www.gov.uk/register-for-self-assesPopular

• Expenses under CIS

  As a self-employed worker, you may incur expenses in the course of your assignment. Typically, these will fall into one of two categories; either for materials or for travel and subsistence (including accommodation). Depending on which category your expense falls into, will determine how that expense is treated. The Construction Industry Scheme guide ( CIS 340 (https://www.gov.uk/government/publications/construction-industry-scheme-cis-340/construction-industry-scheme-a-guide-for-contractors-anFew readers