Tax, CIS and Making Tax Digital for self-employed steel fixers

Tax, CIS and Making Tax Digital for self-employed steel fixers Steel fixers place and tie the reinforcement for concrete foundations, slabs, walls and columns, often as part of a gang. Fixing on site is inside CIS, but bending bar or making cages off site and only delivering them is not. Making Tax Digital counts what you are paid before any deduction. Fixing reinforcement on site is part of building the structure, so it is inside CIS, from foundations and piles to slabs, walls, bridges and roads. HMRC’s A to Z of construction work has no separate entry for steel fixing or steel erection, so both follow the general rules for building a structure. Reinforcing bar, mesh and tying wire you buy for a job: materials for the work you sell. Tying tools, pincers, bolt croppers and a bar cutter: equipment you keep and use in the business. Yes, if bending and fixing are in one contract. Making or bending steel off site is outside CIS on its own, but a contract that includes fixing it brings every payment under that contract into the scheme. Read the full guide for steel fixers, with every source, at rightotax.co.uk.