Cis

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CPenney
CPenney Registered Posts: 32 Regular contributor ⭐
I've never had to deal with CIS but have been doing some reading into it this afternoon. Looking at it from a subcontractor point of view - the SA would be completed as per normal - but, say the subcontractor was a painter & decorator, who would normally be able to claim fuel costs to jobs (business mileage), under CIS is the site of work treated as 'normal place of work' ie fuel used travelling to and from would not be a deductable expense? Does it depend on whether it is always the same location or if site varies?

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  • JodieR
    JodieR Registered Posts: 1,002 Beyond epic contributor 🧙‍♂️
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    CPenney wrote: »
    say the subcontractor was a painter & decorator, who would normally be able to claim fuel costs to jobs (business mileage),

    This is correct, the fact that the work falls under CIS doesn't make any difference to what travel costs can be claimed. I think that the general rule of thumb is that if the contract's expected to be over a year in the same location then it might be classed as a 'usual place of work' but I deal with many subbies and that it very rare. There's guidence on it somewhere in HMRC's business income manual.
  • CPenney
    CPenney Registered Posts: 32 Regular contributor ⭐
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    Thanks JodieR!
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