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

Tax, CIS and Making Tax Digital for self-employed groundworkers Almost everything a groundworker does on a building site is inside CIS, because the law names excavation, earth-moving, foundations and roadways. The edges are haulage and repairs: carting spoil away, delivering materials and fixing a building’s own drains are outside it. Making Tax Digital counts your pay before any CIS is taken off. The law names site clearance, earth-moving, excavation, foundations and roadways as construction work, and adds sewers, pipelines and land drainage, so most groundwork for a contractor is inside CIS. Moving materials around a site is covered, but delivering them, and carting spoil away, is not. Pipe, aggregates, concrete, kerbs and sub-base for jobs: materials you buy for the work are a business cost. Digger, dumper, roller and breaker hire: a running cost. Not on its own. Taking spoil off site is outside CIS, while digging it out and moving it round the site is covered. If the same contract includes the digging, every payment under it is covered. Read the full guide for groundworkers, with every source, at rightotax.co.uk.