CIPP Prospectus

KEY INFO

CONSTRUCTION INDUSTRY SCHEME

Duration

Half day

Delivery

Suitable for contractors, payroll coordinators, payroll managers and finance professionals who are responsible for processing and reporting Construction Industry Scheme (CIS) payments and returns.

Virtual classroom

CPD

Why you should book The CIS is a specialised area of payroll, with a unique array of definitions, procedural responsibilities and calculations. This course covers all that is required for administering the CIS correctly for an organisation. During the half-day session, delegates will learn what work falls within the scope of CIS, the definitions of contractors, deemed contractors and subcontractors and how each should be registered with HMRC. The requirements for obtaining gross payment status, calculating payments due to subcontractors and completing the CIS300 return are also explained in detail. A detailed explanation of the reverse VAT charge will fall outside of the scope of this course. Also covered are the penalties issued for not operating CIS correctly, the offsetting of CIS deductions and an overview of the principles of employment status and its applications within CIS processing. Course content ● Overview of the CIS ❍ Appreciating the relevance of employment status for CIS operations ❍ Overview of the factors affecting employment status ❍ Overview of the impact of off-payroll working rules for CIS ● CIS registration and verification process ● Completing CIS returns

3 points

Book online

Delivered by

A subsidiary of the Chartered Institute of Payroll Professionals

● CIS record keeping requirements ● Overview of employment status

Full course content can be found at ippe.org.uk/training

52 For more information please visit cipp.org.uk , email enquiries@cipp.org.uk or call 0121 712 1000.

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