Construction Industry Scheme (March 2026)
AAT Masterclass: Understand the Construction Industry Scheme: roles, responsibilities, and recent changes.
Course Type
Video on demand
Length
3 - 5 hours
What you’ll achieve
Attendees will gain an understanding of the CIS tax planning opportunities available. Case studies will be used to illustrate the key points and the course content will be supported by comprehensive course documentation.
About this course
This very practical masterclass will provide a detailed insight into how the Construction Industry Scheme works in practice and fully explains the tax responsibilities and roles of both the contractor and subcontractor. Recent changes will be clarified. Additionally, planning opportunities will be considered.
This session is ideal for all those working in practice with clients in the construction industry in addition to all finance professional who work require an understanding of the construction industry scheme as part of their roles.
Meet the Speaker(s)
Tim Palmer
Tim Palmer
Tim Palmer is one of the UK’s best known and popular tax presenters. He lectures frequently all over the UK, three or four times a week on a wide variety of taxation topics. He has been presenting tax lectures for over 30 years now! He also writes regular magazine articles for the leading taxation publications.
Alongside his lecturing, Tim also provides tax consultancy services, and specialist tax advice. Previously Tim Palmer was a senior Tax Manager with Howarth Clark Whitehill LLP, advising on all areas of tax and NIC for the firm to their clients. He was also a member of the tax department of P&O where he specialised in Corporation Tax and the Construction Industry.
Read moreOverview
Video on demand |
|
3 - 5 hours |
|
Construction Industry Scheme |
Syllabus
During the masterclass Tim will discuss:
- the impact of the November 2025 Budget on the construction industry
- HMRC’s recent attacks in practice on contractors
- the recent changes to National Insurance which will have a big impact on the construction industry
- is a builder really trading in property – the current position and new tax cases on this topic
- motor vehicles used by contractors and subcontractors and the new tax rules
- is cleaning part of the construction industry?
- the turnover test for subcontractors
How to access
Once purchased you'll be able to access the AAT Learning Portal where you'll have 12 months from the date to access the learning materials. AAT Learning Portal allows you to view all the courses you've purchased in one place, monitor your latest training activity and create goals to help you achieve your training aims.