Business UTR or Personal UTR

I'm a limited company running a pest control business. However, I'm having to do some construction work for an agency because it's gone quiet on pest control. The agency have refused point blank to pay my wages into my business account, as well as using refusing to use my business UTR. They're stopping me the 20% CIS. I've had to use an umbrella company to do my pay, but I've not been paid yet as my personal UTR is coming back at 30% probably because I've never used it. Chatting to HMRC they said my personal UTR is not registered for CIS and my self assessment record is closed. My question is: when registering for CIS, do I register my limited company? I ask as I'm not a sole trader or partner. When applying it asks for my company UTR number. I believe all of the agency's refusal to pay into by business account is all because of the IR35 rule. The money I earn from the work I do in construction will be reinvested into my pest control business which will be subject to expenses and corporation tax. So, I'll essentially being taxed twice. How do I register under the CIS scheme which keeps the agency happy & allows me to offset expenses from the money I earn in construction to the expenses I incur when doing pest control? Help much appreciated.

Hi,

We apologise for the delay in replying.

You can register your limited company for CIS and this will not affect the other heads of duty, but you will be able to offset the `CIS suffered deductions against other taxes.

Similarly, you could register your personal UTR and use that and reclaim the CS suffered through Self Assessment. You can log onto Gov.uk and complete the online form in the CIS section.

Construction Industry Scheme (CIS)

Thank you.