{"id":420,"date":"2014-02-20T00:56:36","date_gmt":"2014-02-20T00:56:36","guid":{"rendered":"https:\/\/david-kirk.co.uk\/?p=420"},"modified":"2014-03-19T09:49:22","modified_gmt":"2014-03-19T09:49:22","slug":"why-cant-i-go-on-cis","status":"publish","type":"post","link":"https:\/\/david-kirk.co.uk\/?p=420","title":{"rendered":"Why cant I go on the CIS"},"content":{"rendered":"

It is a common misconception that anyone working in the construction industry can decide for himself whether he can go \u2018on the tools\u2019 (i.e. be paid as self-employed under the Construction Industry Scheme) or \u2018on the books\u2019 (be paid as employed under PAYE).\u00a0 No more can the construction company decide for itself which it is to be.
\nThere are a number of tests to decide which it is to be, but the personal preferences of the individual worker and the company do not come into it.\u00a0 Rather, the correct categorisation is decided by the nature of the relationship between the two.\u00a0 Whole books have been written on this subject, but you can get a long way by asking yourself:
\n– Are you expected to complete a particular job (such as to build a wall or make a staircase)?\u00a0 If so you are probably self-employed and can go on the CIS.
\n– Are you expected to know how to do the job asked of you, or does someone tell you how to do it?\u00a0 If you require no supervision and get none, you are likely also to be self-employed.
\n– Are you there to do what the boss asks you to do between the time you start and the time you finish?\u00a0 If so you are probably employed and should go on PAYE.
\nHowever these are only indicators.\u00a0 Specialist advice will almost always be needed if you have a dispute about it.
\nDavid Kirk FCA CTA is a freelance tax consultant specialising in the intermediary sector.\u00a0 He can be obtained on 0845 519 5041 or at dk@david-kirk.co.uk<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

It is a common misconception that anyone working in the construction industry can decide for himself whether he can go \u2018on the tools\u2019 (i.e. be paid as self-employed under the Construction Industry Scheme) or \u2018on the books\u2019 (be paid as employed under PAYE).\u00a0 No more can the construction company decide for itself which it is […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/david-kirk.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/420"}],"collection":[{"href":"https:\/\/david-kirk.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/david-kirk.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/david-kirk.co.uk\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/david-kirk.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=420"}],"version-history":[{"count":2,"href":"https:\/\/david-kirk.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/420\/revisions"}],"predecessor-version":[{"id":456,"href":"https:\/\/david-kirk.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/420\/revisions\/456"}],"wp:attachment":[{"href":"https:\/\/david-kirk.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/david-kirk.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/david-kirk.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}