Tax, CIS and Making Tax Digital for self-employed plumbers and gas engineers

Tax, CIS and Making Tax Digital for self-employed plumbers and gas engineers Much plumbing and heating work is paid in full, because homeowners and most landlords don’t deduct CIS. For builders, a new heating system or a bathroom fit is inside CIS, while a boiler swap, a service or an extra radiator usually is not. Making Tax Digital counts all of it, before any deduction. CIS covers installing a whole heating, water, drainage, sanitation or gas supply system in a building, and replacing a whole system counts as installing one. Fitting kitchens and bathrooms is covered too. Boilers, cylinders, radiators, pipe and fittings for jobs: materials for the work you sell. Flue gas analyser, manometer, gas detector and pressure testers: equipment you keep and use in the business. Not if the swap was the whole contract. HMRC’s manual treats a new boiler as replacing a part, not installing a system, so it is outside CIS. If the same contract also covered building work, such as making good, every payment under it is covered. Read the full guide for plumbers and gas engineers, with every source, at rightotax.co.uk.