Tax, CIS and Making Tax Digital for self-employed dryliners

Tax, CIS and Making Tax Digital for self-employed dryliners Most drylining is done for builders and fit-out contractors, so CIS is usually taken off before you are paid. Partitions, ceilings and boarding on a building job are inside the scheme, but a few jobs, such as a short-lived exhibition stand, are not. Making Tax Digital counts your self-employed income before CIS deductions; wages taxed through PAYE don’t count. Fixing boards, metal stud partitions and ceilings is part of building or altering a building, so it is inside CIS when a builder or fit-out contractor pays you. HMRC’s guide names putting in partitions so a building can be used in a different way as an alteration. Plasterboard, metal studs and track, ceiling grid and tiles: materials for the jobs you sell. Screws, jointing tape, filler and corner bead: used up on jobs, so a running cost. Yes, when a contractor pays you. HMRC’s CIS guide treats putting in partitions so a building can be used in a different way as an alteration, which the scheme covers. Read the full guide for dryliners, with every source, at rightotax.co.uk.