Self Employment & CIS Scheme
The Construction Industry Scheme sets out the rules for how payments to subcontractors for construction work must be handled by contractors in the Construction Industry and certain other businesses (please read attached links carefully)
- As of 6 April 2007 there are no CIS Cards
- CIS Helpline Number 0845 366 7899
- You can register online or by phone
http://www.hmrc.gov.uk/new-cis/keyinfo.htm for all general information
http://www.hmrc.gov.uk/new-cis/languages.htm for multi-lingual information in:
When you are registered for the CIS you can expect to receive a payslip at the end of each week or month which proves you did the work. This also shows how much income tax has been deducted.
OR
You can write an Invoice for the work you have done. You will need a duplicate Invoice Book (available from any stationery shop or Post Office).
The Invoice should include: your name, surname and address; name of the person to whom you provided your services and the amount charged
If neither of the above is acceptable you may be working illegally!
REMEMBER AS A SELF- EMPLOYED:
- YOU ARE RESPONSIBLE FOR YOUR ANNUAL TAX RETURNS
- WHEN YOU HAVE A NATIONAL INSURANCE NUMBER YOU PAY 20% TAX BUT WITHOUT AN NI NUMBER YOU ARE PAYING 30%
- YOU CAN REGISTER AS A SELF-EMPLOYED AND BACKDATE YOUR APPLICATION FOR 3 MONTHS
- IT IS IMPORTANT THAT YOU KEEP ALL BILLS FOR EXPENCES, SUCH AS TRAVEL EXPENCES, WORK, PHONE BILLS, TRAVEL AND GENERAL EXPENDITURE IN RELATION TO YOUR WORK ETC
The following link will give you all the information you need to know about self-employment including 'HOW TO REGISTER' online
HM Revenue & Customs: Self Employed
Tax for the self-employed
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