How am I told if the appeal is successful? Once the appeal has been processed a Generic Notice will be issued, check the Generic Notice for the result of the appeal. These notices can be accessed through the ‘Generic Notices’ which is the option below the ‘Appeal a Penalty’ option.
To avoid receiving a CIS late-filing penalty please ensure Contractor Monthly Returns are submitted by 19 th of every month.
Construction Industry Scheme – are you an intermediary? 6 July 2015
Do you supply two or more labourers to a client? If so you may be an employment intermediary and will need to become familiar with the new return that you are required to complete.
An employment intermediary is: a business
that supplies a worker for their client who pays the intermediary for this service
If you do supply workers you may need to send HMRC a report every three months. You will need to do this if you have a direct contract with a client/ business provide more than one worker’s services to that client do not directly operate PAYE for these workers This applies even if you withhold tax under CIS. If you supply labourers to a client and don’t operate PAYE you need to send HMRC the new return. Paying labourers under the CIS scheme doesn’t exempt you from this legislation.
Not every employment intermediary has to send HMRC a report. It is only the intermediary who has the direct contract with the business client who should send HMRC the details on the form.
The return can be completed using HMRC new online service which you can sign up to use the GOV.UK website. If you haven’t already, you will need to register to use HMRC online services first. Penalties may become due where a report is late, incomplete or incorrect.
You have until 5 August 2015 to send your report to HMRC for the first reporting period which is 6 April to 5 July 2015. More information is available at GOV.UK reporting requirements for intermediaries .
Calling the Construction Industry - employment Intermediaries reporting - deadline is approaching 28 October 2015
If you supply two or more labourers to a client and don’t operate PAYE you need to send HMRC a return using the Employment Intermediaries Template via the Employment Intermediary Service. The quarterly deadline for sending your next report is approaching.
Do you know about HMRC’s new report this year that you will need to complete if you supply two or more labourers to a client?
If you supply two or more labourers to a client, you may be an employment intermediary and will need to know about the new return that they are required to complete.
An employment intermediary is a business
that supplies a worker for their client who pays the intermediary for this service If you do supply workers you may need to send HMRC a report every three months. The next report is due on 5 November.
You will need to do this if you
CIPP Policy News Journal
25/04/2016, Page 43 of 453
Made with FlippingBook - Online magazine maker