"I need to register for CIS because I (or my company) is a subcontractor for a large building company"
I know these clients and what they are doing, so I find myself asking, really? I am surprised have you changed your trade? No they reply. To which I reply, you are exempt from the CIS scheme. WHY, WHY oh WHY don't the companies who have to use this scheme think that everyone they ask to do work for them has to be registered?
There is a list of Exceptions on the first page of the "what is the construction industry scheme" page on the Government website which is as follows:
You don’t have to register if you only do certain jobs, including:
- architecture and surveying
- scaffolding hire (with no labour)
- carpet fitting
- making materials used in construction including plant and machinery
- delivering materials
- work on construction sites that’s clearly not construction, eg running a canteen or site facilities
There is also a CIS guide for contractors and subcontractors which has more details on what is and isn't covered by the scheme.
So if what you do is not "clearly NOT construction", why should anyone insist you have to be CIS registered, just because the company who you invoice is in Contruction?
Its not rocket science!