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

Tax, CIS and Making Tax Digital for self-employed roofers Roofing is construction work, so a builder who pays you takes CIS off almost every job, including small repairs. Hired scaffold and towers can lower that deduction, and paying a scaffolding firm can make you a contractor yourself. Making Tax Digital counts all your pay before deductions, homeowner jobs included. CIS covers building, altering and repairing roofs, so a re-roof and replacing a few slipped tiles are both covered when a contractor pays you. A gutter repair on its own, or routine gutter clearing, is outside the scheme. Tiles, slates, battens, membrane, lead and flashings: materials for the jobs you sell. Scaffold, tower or access platform hire: a cost of the job. Usually, yes. Repairs to a building are covered as much as new work, so replacing a few tiles for a builder comes under CIS. A gutter repair on its own does not, unless the same contract includes roof work. Read the full guide for roofers, with every source, at rightotax.co.uk.