Does CIS apply to maintenance and repair work?

[WDMDL]

Just after a bit of advice...
The majority of my work is domestic, contracted directly with the householder (no need for CIS).
I also have a fair amount of work from buy-to-let landlords (again, no need for CIS)

As I didn't think I would be involved in new-build work, I didn't register.

Recently though, I did some small maintenance and repair works for a property maintenance company and they have taken CIS deductions at 30% as I am not registered on the CIS scheme.

I didn't think this work would come under CIS.

But anyway, as they have sent me a CIS statement, I take it I can just use the figures when completing the tax return?

Thanks,

Simon.

 

[Paul.M]

Hi Simon, basically you were classed and paid as a sub contractor for the maintenance company and they have rightly taken off 30% until you get a UTR number for the CIS scheme.

It may be in your best interest to get a CIS card incase this happens again in the future. You will only pay the normal 20% and not the higher 30%. Register yourself and once your number comes through give it to the maintenance company and ask for your cis tax slip, end of the tax year you will get your 10% refunded lol.