Tax, CIS and Making Tax Digital for self-employed glaziers and window fitters

Tax, CIS and Making Tax Digital for self-employed glaziers and window fitters Most window fitters are paid in full by homeowners and with CIS taken off by builders. Fitting and repairing glazing and doors is inside CIS, but making frames or sealed units and only delivering them is not. Making Tax Digital counts all of it before deductions. HMRC’s CIS guide lists installing and repairing glazing and doors as construction work, and its manual counts a conservatory on a foundation as a building. Making windows, doors or glazing materials and delivering them is excluded. Glass, sealed units, frames, beads and sealant for jobs: materials for the work you sell. Making frames or units in your own workshop: the materials are business costs. Yes. Installing and repairing glazing and doors is on HMRC’s list of construction work, so a builder paying you for it applies CIS. A homeowner paying you direct is not a contractor, so nothing is taken off. Read the full guide for glaziers and window fitters, with every source, at rightotax.co.uk.