CIS Tax Returns · Scotland
CIS tax returns in Perth
CIS for contractors and subcontractors in Perth, from an accountant that works to the 19th of every month. Verification of new subcontractors, the right deduction rate every time, monthly returns and statements, and for subcontractors the annual return that turns deductions into a refund. Online, fixed-fee, serving every postcode.
from £30/mo · fixed, per month
Next deadlines
- VAT return and payment for the quarter that ended last month
- CIS monthly return and deduction statements to subcontractors
- PAYE and National Insurance for last month paid to HMRC (electronic)
- VAT return and payment for the quarter that ended last month
Who this is for
CIS Tax Returns for Perth
Construction businesses in Perth on either side of the scheme: sole trader and limited company subcontractors with 20% or 30% deductions to reclaim, contractors who pay subcontractors and must file monthly, businesses that do both, and established subcontractors with turnover high enough to apply for gross payment status and stop deductions altogether.
What is included
Everything inside the fixed fee
- Subcontractor verification with HMRC and the correct deduction rate (20%, 30% or gross) applied each time
- Monthly CIS300 return filed by the 19th with deduction statements issued to every subcontractor
- Subcontractor annual Self Assessment with CIS deductions reclaimed and the refund chased with HMRC
- Gross payment status application prepared with the turnover, compliance and business tests evidenced
- Domestic reverse charge VAT checked on every CIS invoice in both directions
- CIS deductions offset against PAYE for limited company subcontractors through the EPS each month
How it works
CIS Tax Returns from Perth, step by step
Scope the job
We find out what you need filed, when it is due and what state the records are in, and tell you which fixed-fee package applies.
Agree the price
The fee is confirmed in writing. There is no hourly billing and nothing added for questions during the work.
Hand over the records
Photographs, PDFs, software access or a spreadsheet, sent however suits you. We confirm what we have and what is missing within two working days.
Approve, then we submit
You review the draft with our explanation, sign off, and we file. Receipts, copies and the next deadlines come back to you immediately.
Why IGI
What you get in Perth
One fixed fee for cis tax returns in Perth, agreed in writing before any work starts and never changed part-way through the job, however long it takes us.
We work to the HMRC and Companies House calendar, not an appointment diary. Clients in Perth get reminders at 60, 30 and 7 days before each date that applies to cis tax returns.
No appointments, no travel across Scotland, no parking. Everything for cis tax returns in Perth happens online, with a real person on the other end during UK working hours.
A named person handles your cis tax returns from Perth and knows the file, so you are not re-explaining your business to a different helpdesk each time.
We explain cis tax returns in the words Perth business owners use, not in accountant's shorthand, and we show our working so you can check it.
You stay in control of cis tax returns: drafts go to Perth clients first, with the figures explained, and nothing leaves us until you say so.
Local facts
About Perth
Perth is in Scotland, in the PH1 postcode district, Scotland. Tax in Scotland differs from the rest of the UK on earned income: six bands with a 21% intermediate rate and a 48% top rate, identified by an S prefix on the tax code. The interaction between Scottish rates on salary and UK rates on dividends makes the salary-and-dividend split for Scottish directors a distinct calculation, and Land and Buildings Transaction Tax replaces Stamp Duty.
| Place | Distance | Direction |
|---|---|---|
| Bridgend (Perth and Kinross) | 0.5 mi | NE |
| Kinnoull | 0.7 mi | E |
| Craigie, Perth and Kinross | 0.8 mi | SW |
| Gannochy, Perth and Kinross | 0.9 mi | NE |
| North Inch | 0.9 mi | NW |
| Cherrybank | 0.9 mi | W |
| Upper Craigie | 1.0 mi | S |
| Moncreiffe | 1.0 mi | S |
Worth knowing
Rules that come up in this work
Closing a company
A solvent company that has finished its purpose can be dissolved by voluntary strike-off: form DS01 with a £13 Companies House fee, after three months without trading and with all debts paid, final accounts and tax return filed, and assets distributed. HMRC objects to any application where returns or tax are outstanding, so the sequence matters more than the form.
Switching accountants
The main reasons people switch accountant are surprise invoices, missed deadlines and not understanding what they are being told. Switching involves a clearance letter between the firms, a transfer of records and agent authorisations, and a short handover of the current position. It takes about two weeks and should cost nothing extra.
The trading and property allowances
Small side incomes are covered by two £1,000 allowances, one for trading and one for property, which remove the need to register or report income below that level. Once income exceeds £1,000, the allowance can be used in place of expenses, a choice worth making deliberately: a freelancer with £900 of costs is better off with the allowance, one with £3,000 is not.
Dormant companies
Dormancy is a status that is easy to lose. The strict rule is no accounting transactions other than share capital and Companies House fees, which means no bank account activity at all in practice. Fees should be paid personally by the director. A company that traded and has stopped becomes dormant only after its final trading accounts and tax return are filed and HMRC is told.
Workplace pensions and auto-enrolment
Workplace pension compliance is part of payroll, not separate from it. Each pay period the payroll assesses who is eligible, calculates employer and employee contributions on qualifying earnings between the lower and upper thresholds, and sends the contribution file to the scheme. The minimum total is 8%, and many employers choose to contribute more as a recruitment advantage.
Employer National Insurance
The cost of an employee is more than the salary. Employer National Insurance at 15% above £5,000 a year, the 3% minimum pension contribution, holiday pay, equipment and management time all come on top. The Employment Allowance of £10,500 reduces the National Insurance for most employers with more than one person on the payroll.
Allowable expenses
The expenses sole traders most often miss are home working costs, claimed by actual proportion or HMRC's flat rate, the business share of phone and internet, mileage at 45p for the first 10,000 business miles, and training that maintains existing skills. The ones most often claimed wrongly are commuting, entertaining customers and clothes that could be worn outside work.
Questions
CIS Tax Returns questions from Perth
How does CIS work for a limited company subcontractor?
Deductions suffered by a company are not reclaimed through Self Assessment. They are offset against the company's own PAYE and CIS liabilities each month through the Employer Payment Summary, and any excess at the year end is reclaimed from HMRC in writing. The £49 CIS plus payroll bundle handles this monthly.
What is gross payment status and can I get it?
Gross status means contractors pay you in full with no deduction; you pay your tax through Self Assessment or Corporation Tax instead. You need a construction turnover of at least £30,000 (sole trader) or £30,000 per director for companies, a clean compliance record for the previous 12 months and a UK bank account. Our £199 service prepares and submits the application.
Do I need to register for CIS?
Subcontractors should register so deductions are 20% rather than 30%; registration is free with HMRC or £49 through our service with your UTR sorted at the same time. Contractors must register before paying their first subcontractor. If you are both, both registrations are needed; our dual package is £99.
How does the VAT reverse charge affect CIS work?
Since March 2021, where both parties are VAT and CIS registered and the supply is within the scheme, the subcontractor does not charge VAT; the contractor accounts for it on their own return. The invoice must state that the reverse charge applies. We check your sales and purchase invoices for this on every return.
How much CIS refund can I expect?
It depends on your profit and expenses. Deductions are 20% of the labour element of your invoices; tax is only due on profit after expenses and the £12,570 personal allowance, with Class 4 National Insurance on top. Many subcontractors earning under £35,000 get back several thousand pounds. We give you the figure before filing.
What does the £149 subcontractor return include?
Your full Self Assessment with the self-employment pages, every CIS deduction statement reconciled to your income, allowable expenses claimed, the refund calculated and the return filed. We then track the repayment with HMRC, which usually arrives within two to six weeks of filing in the quieter months.
Is cis tax returns in Perth really the same price as elsewhere?
Yes. The fee published on this page is what a client in Perth pays and what a client in any other part of Scotland pays. It is confirmed in writing before work starts and the invoice matches the quote. Where a higher package applies because your situation is more complex, we say so at the quote stage, never afterwards.
Do you have an office in Perth?
No. IGI Accounting is an online-only firm. We serve Perth and every other UK postcode remotely, with records sent by WhatsApp or email and everything filed electronically. The absence of local premises is why the fee for cis tax returns is the same in Perth as anywhere else in the country, and why there is nothing to visit and nothing to print.
Start the conversation from Perth
Tell us what you need. You get one fixed fee in writing, and nothing is filed until you approve it.