Your Details
MD/CEO details
1. Do you pay labour-only subcontractors, through PAYE or CIS?
Paye or CIS, please choose an option PAYE CIS Mix of PAYE & CIS ℹ
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Are you paying subcontractors as self-employed under CIS, or treating them as employees under PAYE? Incorrect classification can result in reclassification penalties and tax liabilities.
1a. How many labour-only subcontractors do you engage with through PAYE?
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×
How many of your construction workers are paid through PAYE instead of CIS? HMRC uses this data to ensure compliance.
1b. How many labour-only subcontractors do you engage with through CIS?
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How many workers are paid through CIS instead of PAYE?
2 Do you engage with apprentices or labour-only subcontractors under 21 with limited experience (people who require constant supervision to complete their work on-site)?
Do you have apprentices? please choose an option Yes No ℹ
×
Do you hire apprentices or younger workers who might need extra supervision?
2a. If yes, do you employ these individuals through PAYE or CIS?
Apprentices PAYE or CIS, please choose an option PAYE CIS N/A ℹ
× If you hire apprentices or younger workers, do you classify them under PAYE or CIS?
3 Are you registered with CITB? CITB regsitered, please choose an option Yes No ℹ
× Are you registered with the Construction Industry Training Board (CITB)?
3a. Do you pay the CITB Levy?
CITB Levy payment, please choose an option Yes No - we qualify for small company exemption No - we are not registered ℹ
× Do you pay the required CITB Levy as part of your industry contributions?
3b. If you pay CITB, what was the value of your last annual levy?
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if nil, enter £0.00
× How much did you pay in your last annual CITB Levy?
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4. Have you had an HMRC CIS status inspection within the last 5 years?
Recent HMRC inspection, please choose an option Yes No n/a - we do not engage labour-only subcontractors through CIS
4a. If inspected, were any of your labour-only CIS subcontractors reclassified as PAYE Employees?
Reclassified workers, please choose an option Yes No n/a - no inspection n/a - we do not engage labour-only subcontractors through CIS ℹ
× Did HMRC change the classification of any subcontractors from CIS to PAYE after an inspection?
4b. Did you receive a tax liability bill as a result of an inspection?
Received tax liability bill, please choose an option Yes No n/a - no inspection n/a - we do not engage labour-only subcontractors through CIS
5. Do you use an external CIS payroll company?
Using CIS payroll firm, please choose an option Yes No n/a - we do not engage labour-only subcontractors through CIS ℹ
× Do you outsource your CIS payroll to a third-party provider?
5a. If you use an external CIS payroll firm, who do you use?
6. Do you have HMRC CIS employment status and tax liability risk insurance?
Have risk insurance, please choose an option Yes No n/a we do not employ CIS sole traders ℹ
× Do you have an insurance policy that covers risks related to CIS employment status and potential HMRC investigations?
6a. Please provide a copy of the insurance policy if you have one
× Do you have an insurance policy that covers risks related to CIS employment status and potential HMRC investigations?
7. Do you complete assessments and prepare status determination statements for your labour-only CIS subcontractors?
Prepare status determination statements, please choose an option Yes No n/a - we do not engage labour-only subcontractors through CIS ℹ
× Do you regularly assess and document the employment status of your CIS subcontractors?
7a. If you do prepare status determination statements, please provide an example of one
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× If you conduct status determinations, can you provide an example of a completed status determination statement?
7b. Do you use the HMRC CEST Tool or any other external IR35 or CIS status determination tools to determine the employment status of your labour-only CIS subcontractors?
HMRC Cest Tool, please choose an option Yes - HMRC CEST Tool Yes - another provider No n/a - we do not engage labour-only subcontractors through CIS ℹ
× Do you use HMRC’s CEST tool or another software to determine the employment status of your CIS subcontractors?
7c. How often do you assess your labour-only CIS subcontractors employment status and prepare and issue status determination statements?
HMRC Cest Tool, please choose an option Never Only once, when they first work for us every 3 months every 6 months every 12 months n/a - we do not engage labour-only subcontractors through CIS
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8. Do you have a specific contract/agreement that your labour-only CIS subcontractors sign before the commencement of works?
Subcontractor agreement, please choose an option Yes No n/a - we do not engage labour-only subcontractors through CIS
8a. Please provide a copy of your subcontractor contract/agreement
8b. Has your labour-only CIS subcontractor contract/agreement been written or reviewed and approved by a specialist tax and/or employment lawyer?
Agreement checked legally, please choose an option Yes No n/a - no formal contracts in place n/a - we do not engage labour-only subcontractors through CIS ℹ
× Has a tax or employment lawyer reviewed your CIS subcontractor contracts for compliance?
8c. When did you last review and update your labour-only CIS subcontractor contract/agreement?
Agreement last reviewed, please choose an option This year 1-2 years 3-4 years 5+ years n/a - no formal contracts in place n/a - we do not engage labour-only subcontractors through CIS
9. Do you provide any labour-only CIS subcontractors with company vehicles and fuel cards?
Use of vans, please choose an option Yes No n/a - we do not engage labour-only subcontractors through CIS
9a. If yes, do any labour-only CIS subcontractors take company vehicles home overnight and at weekends?
Van's taken home, please choose an option Yes No n/a - vehicles not provided to labour-only CIS subcontractors n/a - we do not engage labour-only subcontractors through CIS
9b. Do you have a specific agreement with labour-only CIS subcontractors for the use of company vehicles?
Van agreement, please choose an option Yes - we have a seperate agreement Yes - this is part of main agreement No n/a - vehicles not provided to labour-only CIS subcontractors n/a - we do not engage labour-only subcontractors through CIS
9c. Please provide a copy of your labour-only CIS subcontractor company vehicle agreement, if you have one, and it is seperate from the subcontractor contract/agreement
10. Do you provide any labour-only CIS subcontractors with company tools and equipment?
Use of tools & equipment, please choose an option Yes No n/a - we do not engage labour-only subcontractors through CIS
10a. If yes, do any labour-only CIS subcontractors take company tools and equipment home overnight and at weekends?
Equipment taken home? Please choose an option Yes No n/a - we do not provide CIS traders with company tools and equipment n/a - we do not engage labour-only subcontractors through CIS
10b. Do you have a specific agreement with labour-only CIS subcontractors for the use of company tools and equipment?
Equipment agreement, please choose an option Yes - we have a seperate agreement Yes - this is part of the main agreement No n/a - we do not provide labour-only CIS subcontractors with company tools or equipment n/a - we do not engage labour-only subcontractors through CIS
10c. Please provide a copy of your subcontractor company tools and equipment agreement, if you have one.
11. Do you hold labour-only CIS subcontractors responsible for their workmanship, for any loss or damage to the company or client property, and make suitable deductions from any agreed payment for their services, or hold retention against their account?
CIS sole traders responsible, please choose an option Yes No n/a - we do not engage labour-only subcontractors through CIS
11a. If yes, please provide an example of a time when you have deducted money or held retention against a labour-only subcontractor.
12. Do you allow your labour-only subcontractors to supplement their work with additional labour (at their cost), or provide a substitute to work on their behalf?
Supplement or Substitute, please choose an option Yes No n/a - we do not engage labour-only subcontractors through CIS
12a. Do you have a specific agreement with labour-only subcontractors that details how they can supplement or substitute?
Supplement or substitute agreement, please choose an option Yes - we have a seperate agreement Yes - this is part of the main agreement No n/a - we do not engage labour-only subcontractors through CIS
12b. Please provide a copy of your supplement or substitute agreement, if you have one.
13. Do your labour-only CIS subcontractors have to give a notice period to terminate their engagement with you?
Right to terminate, please choose an option Yes No n/a - we do not engage labour-only subcontractors through CIS ℹ
× Do CIS subcontractors have to give notice before stopping work?
14. Do your labour-only CIS subcontractors have the right to refuse work, or are they obligated to carry out any work you provide them?
Obligation to work, please choose an option Yes No n/a - we do not engage labour-only subcontractors through CIS ℹ
× Can CIS subcontractors refuse work without consequences?
15. Do you pay labour-only CIS subcontractors an agreed number of hours per day, and overtime if their work exceeds the agreed hours?
Overtime payments, please choose an option Yes No n/a - we do not engage labour-only subcontractors through CIS
16. Do you pay labour-only CIS subcontractors holiday pay, including bank holidays, and/or sick pay?
Holiday payments, please choose an option Yes No n/a - we do not engage labour-only subcontractors through CIS
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