Tax, CIS and Making Tax Digital for self-employed landscapers and gardeners

Tax, CIS and Making Tax Digital for self-employed landscapers and gardeners Most garden work is outside CIS, but hard landscaping is not, so a gardener who also builds patios or walls for a developer can have CIS taken off. Mowing and hedge cutting on their own are paid in full. Making Tax Digital counts all of it, from homeowner rounds to contractor jobs. Routine gardening, garden maintenance and tree surgery are outside CIS. Walls, drives and patios are covered even as routine landscaping, because they count as works forming part of the land. Mowers, strimmers, hedge trimmers, leaf blowers and chainsaws: equipment you keep and use in the business. Petrol, two-stroke oil, cutting line, blades and servicing for machinery: running and repair costs of your kit. Yes. A patio is construction work, and when one contract includes any construction work, every payment under it comes within CIS, the mowing included. Read the full guide for landscapers and gardeners, with every source, at rightotax.co.uk.