Tax, CIS and Making Tax Digital for self-employed kitchen and bathroom fitters

Tax, CIS and Making Tax Digital for self-employed kitchen and bathroom fitters Kitchen and bathroom fitters often run the whole job: units, worktops, sanitaryware and the other trades. A fit for a builder is inside CIS, a fit paid for by a homeowner is not, but paying a tiler or plasterer on that job makes you a CIS contractor. Making Tax Digital counts every job before deductions. HMRC treats fitting a kitchen, bathroom or fitted bedroom furniture as an alteration to the building, so it is covered when a builder or developer pays you. Swapping a broken basin or tap on its own is a repair to a system and outside, and so is delivering units without fitting them. Units, worktops, sanitaryware and fittings for jobs: materials for the work you sell. Plumbers, electricians, tilers and plasterers you pay: subcontractor costs are allowable. Yes, when a builder, developer or other contractor pays you. HMRC treats fitting a kitchen or bathroom as an alteration to the building. A homeowner paying you direct is not a contractor, so nothing is taken off. Read the full guide for kitchen and bathroom fitters, with every source, at rightotax.co.uk.