This course runs on a request basis. Call our office and register your interest along with the area you would like to see this course running. If there is any other interest in your area we will endeavour to run this course.

Important note! Any business that carries out, or commissions, construction work that averages £1 million expenditure over three years, is deemed to be a 'contractor' with the obligation of operating the Construction Industry Scheme.
 
 Although PAYE and NICs are the same for direct employees in the construction industry, the payment arrangements for the main contractor, sub-contractors and any self-employed workers are completely different. Particularly since August 1999, there are a whole range of certificates and vouchers, with some sub-contractors being paid without deductions, and others paid with tax deducted at a special rate.
 
 This morning workshop introduces the unique construction industry tax deduction scheme, covering its day-to-day operation, including the completion of the various vouchers, payment rules and month-end and year-end procedures.
 
 The employment status of construction workers also poses many problems, with severe penalties if wrong decisions are made. 
 The afternoon workshop, Determining Employment Status, will also cover the status of workers in the construction industry in general terms.

The course includes the following: -

• Introduction to the construction industry scheme
• The principle certificates, vouchers, forms and publications
• Day-to-day records, reports and payment requirements
• The practical problems of witnessing signatures and of actually seeing certificates and cards
• Who should complete and hold each of the vouchers
• Deductions from pay - lawful and unlawful
• Monthly and yearly requirements

Those who would benefit the most

Those who need to operate this scheme for the first time, or new staff who need to cover for more experienced staff, or those who simply need to 'brush up' on the current rules.

  Highly recommended as an In-house course.

  Continuing Professional Development