Can I submit information on
Construction Industry Scheme (CIS) employees via online
filing?
The way CIS in handled in IRIS Payroll
Professional depends on whether you have purchased the module for
CIS or whether you have been putting Sub-Contractors through your
normal payroll run. The two methods are detailed below:
CIS with the additional module
IRIS Payroll Professional now has an additional CIS module which
handles all aspects of your construction payroll. If you have
this module you will not be required to manually enter figures at
year end.
Key benefits of using IRIS Payroll Professional for
CIS:
- Sub-contractors are kept in a separate company to PAYE
employees. This ensures no mistakes can be made when
importing to HMRC
- IRIS Payroll Professional stores the UTR (Unique Tax Reference)
for each of the company statuses of 'Sole Trader', 'Partnership',
'Limited Companies' and 'Trusts'
- At the click of a button IRIS Payroll Professional will contact
the HMRC Gateway and verify the tax status for any of the
sub-contractors on the system
- Material and labour costs can be split between different
jobs*
- Calculates VAT for VAT registered sub-contractors
- Prints Invoices and Remittance Advices
- Provides electronic monthly tax returns to HMRC
- Provides a journal file which can be imported into IRIS
Accounts Office or other accounting packages
- Can link sub-contractor companies to the PAYE company for
reporting at payroll year end
- Can withhold part of the payment until future pay periods
- Caters for the CITB Training Levy
* Requires the costing module to be
purchased
Please contact mail@payrollpro.co.uk for more
information.
CIS without the additional module
CIS workers are not classed as Employees;
they are classed as Sub-Contractors so no P14s should be submitted
for them. They must be removed from the payroll before the
submission is made. They can be put in a dummy company if the user
wants to keep the workers' details.
If you want to submit the 'totals' for CIS
deductions suffered it is
no longer necessary to
submit this information separately via the P35 option on the HRMC
website. The information can now be entered in
IRIS Payroll Professional in the 'P35 Details'
screen. To access this screen, select 'Company' 'Alter
Company Details' then click on the P35 Details Button.
