• 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-aFew readers

• What is Supervision, Direction and Control (SDC)?

  Supervision, direction and control (SDC) is a process used to evaluate the level of oversight and authority that an employer has over an individual in the context of employment. An SDC is used to determine the nature of a working relationship to ensure compliance with laws, such as in labor regulations or insurance policies. Here's a breakdown: 1 - Supervision: Refers to the oversight and guidance provided by a higher authority to ensure the tasks are being preformed correctly. It typicallFew readers