Construction Industry Scheme - tax refresher and planning (September 2026)
Timings: 09.30-12.45 (UK time)
AAT Masterclass: Understand how the Construction Industry Scheme applies in practice and what it means for those working with construction clients.
Exclusive discounts for AAT members: From £81 to £90 (Non-members £126)
You will be redirected to an external site for booking.
Course Type
Live online course
Date
17 Sep 2026, 09.30
Length
3 - 5 hours
What you’ll achieve
- understand how the Construction Industry Scheme works in practice and how it applies to day to day scenarios
- identify the tax responsibilities of contractors and subcontractors, and the common challenges you could come across
- gain clarity on recent changes and what to keep in mind when advising construction clients.
About this course
An overview of how the Construction Industry Scheme operates in practice for anyone dealing with construction clients.
The focus is on how CIS works day to day, including the roles and responsibilities of contractors and subcontractors, and how tax obligations apply in real situations. Recent changes are covered alongside the issues that commonly cause confusion, with practical examples to show how these challenges can be handled in practice.
You’ll have a clearer understanding of how CIS applies in your work and what to keep in mind when supporting construction clients.
This masterclass is for anyone 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
Live online course |
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3 - 5 hours |
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Construction Industry Scheme |
Syllabus
During the masterclass Tim will discuss:
- key tax changes affecting the construction industry, including the November 2025 Budget, income tax, National Insurance and corporation tax
- CIS roles and responsibilities for contractors and subcontractors under the current regime
- verification, monthly CIS returns and day to day dealings with HMRC
- how CIS applies in practice, including deemed contractors, construction operations, design and build, and cleaning
- HMRC compliance activity, common problem areas and recent focus points
- the impact of CIS on subcontractors, including deductions, reclaiming tax and turnover tests
- employment status issues, including self-employment, IR35 and related consideration
- wider practical tax considerations, including motor vehicles used in construction
- planning points and worked examples, including CIS planning opportunities and case studies.
How to access
Purchase securely online, and we’ll send you further instructions and your receipt explaining how to access the training ready for the live training.