In the fast-paced world of construction, your focus should be on the project at hand, not the intricacies of HMRC’s Construction Industry Scheme (CIS). At ADVANCE, we provide a robust, expert-led CIS solution designed for genuinely self-employed subcontractors who require a seamless bridge between their work on-site and their tax obligations.
Our service is built on the dual foundations of absolute compliance and financial efficiency. We don’t just process payments; we provide a professional framework that protects your self-employed status while ensuring every deduction is handled with surgical precision.
This is an estimation for CIS registered subcontractors. It assumes a £20 margin is deducted first, followed by a 20% CIS tax deduction. Actual liability is determined via your Self-Assessment tax return. Contracting rates per day are based on 8 hours per day.
Understanding the relationship between the construction worker and the end-client can be complex. In a typical supply chain, there are often at least 4 elements that link together: an end client, a recruitment agency, an intermediary service provider (us), and a worker. The “contractor” or “subcontractor” label is legally dictated by who is paying whom for construction services.
Here is how it works from top to bottom:
Usually the main contractor managing the commercial project. They engage a recruitment agency to supply necessary site labour.
Operates as a subcontractor to the end client. To streamline compliance and payroll logistics, the agency engages ADVANCE to manage and pay the worker. Under this arrangement, ADVANCE is the subcontractor to the agency.
Following a comprehensive status evaluation, ADVANCE takes on the role of the primary contractor to the individual worker.
The individual on-site who is officially engaged as a self-employed subcontractor of ADVANCE under the statutory parameters of CIS.
Have questions? Want to learn more? Or are you looking for some advice? Don’t worry, you can speak to the team anytime. Our resident Construction Industry Scheme (CIS) experts are readily available to support our contractors.
Operating under CIS requires a partner who understands the legislative landscape. We position ourselves as that expert partner, delivering a service that is as reliable as the structures you build.
We handle the essential groundwork of verifying your status with HMRC. Whether you are registered for the standard 20% deduction or qualify for Gross Payment Status, we ensure the correct tax treatment is applied from your very first payment.
Every payment is made available on the day it is due, and all payslips provided the day before, where you are notified by SMS when it's sent to your email.
Our CIS solution is fully accredited by the FCSA. This means our processes have been rigorously tested against the highest industry standards.
Every payment we process is independently audited by SafeRec, providing you with a certified report that verifies your tax has been calculated and paid to HMRC correctly.
We’ve looked at what makes the best in the industry tick and raised the bar. We do this by offering:
The end of the tax year shouldn’t be a source of stress. Our dedicated accounting team is on hand to assist with the completion of your Self-Assessment tax return at preferential rates, ensuring you claim back every penny of overpaid tax you’re entitled to.
Work with confidence knowing you are protected. Our CIS solution includes £20m of cover collectively across both Public and Employer’s Liability insurance, as well as professional indemnity, specifically tailored to meet the requirements of major contractors and sites across the UK.
The end of the tax year shouldn’t be a source of stress. Our dedicated accounting team is on hand to assist with the completion of your Self-Assessment tax return at preferential rates, ensuring you claim back every penny of overpaid tax you’re entitled to.
Work with confidence knowing you are protected. Our CIS solution includes £20m of cover collectively across both Public and Employer’s Liability insurance, as well as professional indemnity, specifically tailored to meet the requirements of major contractors and sites across the UK.
Ready to experience a more professional way to work? Contact our friendly team, who are available to help Monday to Friday 8am – 6pm.
Rated “Excellent” on Trustpilot, our clients, contractors and employees are happy to recommend ADVANCE time and time again. See our Trustpilot reviews to find out for yourself.
If you know a contractor or worker who would benefit from our services, simply refer them to the ADVANCE team today. As a thank you for your successful recommendation, we will treat you to a £50 voucher once they are up and running. The more you refer the more you can earn. It’s that easy.
Got questions? We are here to help.
Here are a few of our most frequently asked questions about working at ADVANCE, under the Construction Industry Scheme.
As a self-employed subcontractor, you cannot claim expenses through payroll to reduce your weekly tax deduction. Instead, you must keep records of all business-related costs, such as tools, travel to temporary sites and protective clothing, and claim them back on your Annual Self-Assessment tax return. This can result in a tax rebate at the end of the tax year.
To qualify for Gross Payment Status (GPS), a subcontractor must pass three stringent HMRC evaluations: the Business Test, ensuring the firm operates via a UK bank account; the Turnover Test, requiring a minimum net construction income of £30,000 for individuals; and lastly, the Compliance Test. This final test is the most rigorous, demanding an unblemished 12-month record of on-time filings and payments for Income Tax, Corporation Tax, and VAT.
Recent 2026 reforms have heightened the stakes, with VAT compliance now a core requirement for eligibility. Most critically, HMRC has introduced a five-year ban for those whose status is revoked due to fraud or gross negligence, replacing the previous one-year penalty.
Our margin is retained to cover the cost of our services, insurances, and support. A margin is only ever retained when you are actually working and being paid.
No. Because you are self-employed, you are not entitled to statutory employment benefits such as holiday pay, sick pay, or automatic workplace pension enrolment.
Incredibly so. We handle the heavy lifting, coordinating
with your agency to ensure a smooth transition. Usually, we can have you fully
onboarded and ready for your next payment within the same day.
