Professional November 2023

COMPLIANCE

Construction industry scheme data for payroll

Sudeep Gangali, employment taxes senior manager, PSTAX, discusses the importance of payroll getting it right in this sometimes-overlooked area

Sudeep Gangali, employment taxes senior manager, PSTAX, discusses the importance of payroll getting it right in this sometimes-overlooked area

P ayroll professionals already have a huge amount on their plates in terms of tax / National Insurance (NI), payroll and pensions legislation, statutory payments and holiday pay rules / guidance, but interestingly, they’re also sometimes responsible for returning

CIS suffered for limited companies

construction industry scheme (CIS) data on the real time information (RTI) submissions. CIS may be a matter that isn’t all that familiar to payroll professionals, so this article covers CIS data, how payroll may use it and what to do when errors are made.

Since the introduction of RTI in 2013/14, businesses (limited companies only) have been able to include details of the CIS ‘suffered’ by the company where it’s also a subcontractor within the CIS.

| Professional in Payroll, Pensions and Reward | May 2022 | Issue 80 20 November 2023 | Issue 95

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