Tax, CIS and Making Tax Digital for self-employed carpenters and joiners

Tax, CIS and Making Tax Digital for self-employed carpenters and joiners Carpentry splits into site work and workshop work, and CIS treats them differently. Fitting on site for a builder is covered, while making joinery in your workshop and only delivering it is not. Making Tax Digital counts all of it, before any CIS is taken off. CIS covers carpentry done as part of a building, from first and second fix to fitted kitchens, doors and windows. Making components off site and delivering them is outside the scheme, but a contract to make and fit brings every payment under it into CIS. Timber, sheet materials, mouldings, doors and worktops: materials for the jobs you sell. Screws, hinges, handles, glue and other ironmongery: fixings used up on jobs. Not if you only make and deliver it, because making building components off site is excluded. If the same contract includes fitting it, every payment under that contract is covered. Read the full guide for carpenters and joiners, with every source, at rightotax.co.uk.