CIS Subcontractor Records and Making Tax Digital: What Tradespeople Need to Know
In short: For HMRC's Making Tax Digital, a CIS subcontractor is a sole trader like any other: gross contracting income, before CIS deductions, counts towards the same thresholds, so over £50,000 in 2024-25 means MTD from 6 April 2026. Once in scope, you keep digital records of materials, tools, van and fuel costs and send HMRC quarterly category totals.
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