Tax, CIS and Making Tax Digital for self-employed flooring fitters

Tax, CIS and Making Tax Digital for self-employed flooring fitters Flooring fitters live with an odd rule: carpet fitting is outside CIS, even on a building site, while vinyl, laminate, timber and screed laid to finish a building job are inside. So the same fitter can be paid in full on one job and have CIS taken on the next. Making Tax Digital counts all of it, before any deduction. HMRC has treated carpet fitting as outside CIS since 1981, and carpet tiles go with it. Other floors, including vinyl, linoleum, laminate and stripwood, are inside when they are in the specification for a building being built, altered or repaired, and outside when no building work is going on. Carpet, underlay, gripper and door bars: materials you buy for jobs are an allowable cost. Laminate, engineered boards, vinyl and screed for building jobs: materials for the work you sell. HMRC treats carpet fitting as outside CIS, even on a building project, while laminate that finishes a building job is inside. Both payments are still business income on your tax return. Read the full guide for flooring fitters, with every source, at rightotax.co.uk.