Hi There, I'm hoping someone can shed some light on this for me as it seems to be a bit of a grey area within the ECO industry. So I work for a contractor in the ECO Sector. We install energy saving measures in domestic properties under the governments ECO4 scheme. The customers do not pay, its fully funded for eligible customers through the scheme. We sub contract the labour out for the installation and make the necessary CIS deductions from their pay. We then put a submission through to the funder (in this case we have direct contracts for carbon delivery with 3 of the big energy companies) The job will have what we call and ABS score after we have made the energy improvements to the property and the funders will pay us a contracted rate per ABS. This is what call trading carbon. We are currently Gross Status for CIS however when we were at standard rate some the funders (energy companies) would make the necessary CIS deductions from our payments. We also used managing agents in the past - some have made CIS deductions and some have not. The part I need further clarification on is this. We currently have companies like ourselves that have leads but no contracted delivery / funding. So they cant put their carbon anywhere. So we are now acting as a managing agent for them. The install their own jobs, pay their installers accordingly and then submit them to us, and we deliver them to one of our funders the same way we would submit our own jobs for payment. The energy company pays us and then we issue a request for invoice to the sub installer with the jobs and ABS scores at their contracted rate with us. They invoice us and we pay them. Am I correct to be making CIS deductions from these payments the same way we would suffer them had we not have achieved gross status? My understanding of CIS is that it is the responsibility of the end contractor to make the necessary CIS deductions. If we would be subject to CIS deductions from the funder surely that is to be passed down to the sub installer? One of the sub installers has referred me to section 6.17 of CIS 340 that talks about "managing agents" but its seems to relate specifically to lettings. Am I correct in thinking if it was a generalisation of the rule it would state so? All I want is for us to be compliant for audit purposes, whichever way this lands. If anyone has any links to guidance or articles that may help id be grateful. Thanks Laura