Business Toolkit · Construction & trades

CIS, reverse charge and retentions — handled, so you can build.

Construction has its own tax rulebook: the Construction Industry Scheme, VAT domestic reverse charge, retentions and stage payments. Get them wrong and HMRC penalties or cashflow problems follow quickly. We look after contractors, subcontractors and trades across the South West, from one-van operations to growing firms.

Book a free discovery call Contractors, subcontractors & CIS

Where it goes wrong

What we see trip builders and trades up

None of these are hard to fix once you know they're there. They're the first things we look at with a new construction & trades client.

Missing the monthly CIS contractor return deadline — the 19th following the tax month — can trigger a £100 penalty from one day late, with further penalties for continued delay.

Invoicing with VAT when the domestic reverse charge should apply — or vice versa.

Retentions forgotten about and never collected, sometimes years after the job finished.

Pricing jobs on turnover rather than knowing the real margin after materials, labour and wasted days.

Free downloadable guides

The essentials, written for construction & trades businesses.

Each guide is a short, branded PDF you can keep and share with your team. Pop in your email and it downloads straight away.

Guide 01

The Construction Industry Scheme (CIS) explained

Your responsibilities as a contractor, and what to expect as a subcontractor.

Inside the guide

  • The three deduction rates and how HMRC decides which applies to you
  • What you can leave out of a CIS deduction — if your invoice is laid out correctly
  • The monthly deadline that triggers £100 penalties the day you miss it
  • + 5 practical points and a tick-box action plan in the full PDF
Guide 02

VAT domestic reverse charge for construction

When the customer accounts for the VAT instead of you.

Inside the guide

  • How to tell in seconds whether an invoice should carry VAT or the reverse charge
  • The written notification that switches an invoice back to normal VAT
  • Why monthly VAT returns can help subcontractors' cashflow
  • + 5 practical points and a tick-box action plan in the full PDF
Guide 03

Getting paid: retentions, applications & stage payments

Keeping cash coming in across long jobs.

Inside the guide

  • How to keep track of retentions so they're never forgotten
  • Application for payment vs VAT invoice — why the difference matters to HMRC
  • The simple schedule that helps profit land in the right year
  • + 5 practical points and a tick-box action plan in the full PDF
Guide 04

Sole trader or limited company for trades?

The practical differences for people working under CIS.

Inside the guide

  • How CIS deductions are recovered differently by sole traders and companies
  • What limited liability really protects when a job goes wrong
  • How the April 2026 dividend tax changes affect the comparison
  • + 5 practical points and a tick-box action plan in the full PDF

These guides are general information based on current UK rules and aren't a substitute for advice on your own circumstances. Rates and thresholds change — book a call and we'll check your position.

Free discovery call

Let's talk about your numbers.

An informal chat — in person at the Science Park or by video — to get to know you and the help you're looking for. No strings. No hidden fees.

0117 321 0360info@rosevaleaccountants.co.uk
The Innovation Centre, Bristol & Bath Science Park,
Emersons Green, Bristol BS16 7FR · Mon–Fri, 9am–5pm
Prefer to pick a time? Book a call instantly

No strings. No hidden fees. We reply within one working day.