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• # 122921
• Wed 11 Sep 2024 01:49 PM

Hi

If a sole trader who is a painter and works on residential properties ocassionally takes on help with the job, would this then come under CIS (i.e. contractor and sub contractor)?  I know residents are end users and would not be CIS.  Any help appreciated.

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• # 122922
• Thu 12 Sep 2024 09:58 AM

Hi Julie,

Painting and decorating works fall within the scope of CIS, so any help taken on would be within the scheme, if the subcontractor is also VAT registered then the works would fall under Construction Domestic Reverse Charge as the contractor would be invoicing it on.  If you search for HMRC CIS 340 this brings up the full guide on the Construction Industry Scheme.

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