CIS Subcontractor Records and Making Tax Digital: What Tradespeople Need to Know
If you work under the Construction Industry Scheme — as an electrician, plasterer, plumber, roofer, or any other trade paid by a contractor — it’s tempting to assume CIS and MTD are two separate systems that don’t overlap. They’re not unrelated. Good CIS subcontractor records are exactly what Making Tax Digital expects from you, because underneath the CIS deductions, you’re still a self-employed sole trader reporting your own income and expenses to HMRC. This guide explains how the two systems sit alongside each other and what you need to keep track of.
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