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

Tax, CIS and Making Tax Digital for self-employed scaffolders Scaffolders are often paid twice on one job: once to put the scaffold up and take it down, and again for the weeks it stands. Under one contract with a builder, CIS covers all of it, but hiring scaffolding out with no labour is outside CIS. Making Tax Digital counts every payment, hire and labour, before any deduction. The law names putting up scaffolding as construction work, and HMRC treats taking it down as finishing work, so both ends of the job are covered. Hiring out scaffolding with no labour is outside CIS, and so is just delivering it. Tube, fittings and boards you buy: equipment you keep and use in the business. Scaffolding hired in from another firm for a job: a running cost of that job. Yes. Scaffolding you hired from another firm for the job counts as materials, so the contractor takes it off before working out the deduction. Scaffolding you own, or are buying on hire purchase, gets no such allowance. Read the full guide for scaffolders, with every source, at rightotax.co.uk.