Developer CIS status

If a small building contractor has tendered for a project where they suspect the developer / client should be registered for CIS but have failed to do so. How does the builder proceed regarding invoicing / tax deduction when they are registered as a subcontractor under CIS at 20%

Hi,

To provide a full reply we would require further information. We need clarification that the small building contractor is in fact the subcontractor for the developer and, or, client who ‘should be’ the ‘contractor’ but have failed to register for CIS.

It maybe that the developer/client/contractor is a deemed contractor who does not need to register for CIS. You can see information here:

CISR12050 - The Scheme: contractors: ‘deemed’ contractors

We also need to clarify if  the ‘small building contractor’ tendered for a project, and was successful, on a fixed price?

Thank you.