CIS
CIS compliance
Subcontractor verification, deduction rates, monthly returns, and statements handled before HMRC deadlines become stressful.
Construction accountants
Built for the construction industry.
Specialist accountancy for CIS, domestic VAT reverse charge, payroll, bookkeeping, and Ltd company tax planning. Built for contractors who need more than a once-a-year accountant.
Contractor accounting without the scramble.
For main contractors, subcontractors, and Ltd company owners who need CIS, VAT reverse charge, payroll, bookkeeping, and tax planning running in one monthly rhythm.
CIS monthly returns
Domestic VAT reverse charge
IR35 and payroll support
Year-end tax planning
Why specialists matter
Construction accounting has rules generalists often miss.
CIS accuracy, IR35 awareness, and cash-flow timing all matter when you are on-site, managing subcontractors, and trying to keep projects moving.
IR35
Status and payroll clarity
Support around payroll, PAYE, pensions, subcontractor records, and practical IR35 questions when contracts change.
Cash
Refunds and cash flow
Overpaid tax, allowable expenses, VAT treatment, and corporation tax forecasting reviewed so cash is not trapped unnecessarily.
Contractor pressure check
If CIS, VAT reverse charge, or subcontractor paperwork is taking over your week, apply for a call.
We will look at where the accounting is getting stuck and whether Dali & Co can give you a cleaner monthly system.
- CIS returns, statements, and verification
- VAT reverse charge invoice treatment
- Payroll, PAYE, pensions, and subcontractor records
- Ltd company tax planning and profit extraction
Cashflow health check
Not sure where your cashflow is leaking? Find out in 5 minutes.
Construction cashflow health check
Find out where your finances are working against you right now.
For each statement below, mark how true it is for your business right now. Construction businesses that know where their cashflow gaps are can fix them. The ones that do not, compound them.
Takes 5 minutes
For construction businesses turning over £1M+
Instant personalised results
I know my cash position right now, not just my profit.
Most construction businesses are profitable on paper but cash poor in reality. If you cannot answer this without logging into your bank, that is a red flag.
I have at least six weeks of operating costs sitting in my account at all times.
Projects overrun, clients pay late, materials cost more than quoted. Six weeks of runway is the difference between a difficult month and a crisis.
My invoices go out within 24 hours of a milestone being hit.
Every day you delay invoicing is a day you are financing your client's project. Most construction owners invoice late without realising it.
I know exactly which of my projects is most and least profitable right now.
Turnover is vanity. Knowing your margin per project and which clients are quietly costing you money is what separates growing firms from ones that plateau.
I have a clear view of my tax liability at least 90 days before it is due.
A surprise tax bill is almost always an avoidable tax bill. If you find out what you owe at the same time it is due, your accountant is not doing their job properly.
My salary and dividends are structured to minimise what I legally pay in tax.
Most construction business owners pay themselves in the least tax-efficient way possible. This is usually the single biggest financial win available to them.
I have a rolling 13-week cashflow forecast that I actually look at.
Not a spreadsheet that was built once and never opened again. A live, updated view of what is coming in and going out over the next quarter.
CIS support
CIS handled correctly every month.
The Construction Industry Scheme affects how contractors pay subcontractors and how subcontractors recover deductions. Mistakes can create HMRC penalties, cash-flow strain, and awkward conversations with workers and suppliers.
Dali & Co manages the operational detail so your CIS process is consistent from the first verification to the final monthly return.
- Subcontractor verification and deduction rate checks before payment runs.
- Monthly CIS returns filed with HMRC and deduction statements prepared for subcontractors.
- Review of materials, labour-only invoices, and record keeping so the CIS position is clear.
- Guidance on gross payment status, HMRC correspondence, and avoiding repeat penalties.
VAT reverse charge
Domestic reverse charge, managed from invoice to return.
The domestic VAT reverse charge changed how many construction services are invoiced from 1 March 2021. For affected B2B construction work, the customer accounts for VAT instead of the supplier charging it in the usual way.
01
Invoice treatment
We check whether reverse charge applies, make sure invoices carry the right treatment, and help your bookkeeping avoid duplicate VAT entries.
02
VAT return review
Reverse charge entries can distort cash-flow assumptions. We review the VAT return so the treatment follows the rules and the numbers still make sense.
03
Customer and supplier checks
We help identify end users, intermediary suppliers, and construction operations so the correct VAT position is applied before the invoice goes out.
Ltd company planning
Your company structure should support profit, tax, and cash flow.
Construction companies often grow quickly: new subcontractors, bigger contracts, retentions, plant purchases, financing, and late payment pressure. We help you understand the tax and reporting impact before it becomes urgent.
- Director salary and dividend planning for tax-efficient extraction.
- Expense, plant, vehicle, and tools treatment reviewed against HMRC rules.
- Corporation tax forecasting so the bill is visible before year end.
- Payroll, PAYE, pensions, and subcontractor reporting coordinated with the accounts.
FAQ
Construction accounting questions.
Short answers to the questions contractors usually ask before switching accountants.
Do all subcontractors need to be verified under CIS?
Contractors should verify subcontractors with HMRC before paying them under CIS. The verification result confirms whether to deduct 20%, 30%, or pay gross if approved.
Can materials be excluded from CIS deductions?
Genuine materials supplied by the subcontractor can usually be excluded from the labour amount used for CIS deductions, but the invoice and records need to support the split.
What happens if a CIS return is late?
HMRC can charge penalties for late monthly CIS returns. A consistent monthly process is the simplest way to avoid avoidable penalties and keep records clean.
Does VAT reverse charge apply to every construction invoice?
No. It depends on the type of work, VAT status, CIS relevance, customer position, and whether the customer is an end user. We review these points before advising on the invoice treatment.
Should a contractor trade as a limited company?
Many established contractors benefit from a Ltd company structure, but the right answer depends on profit, risk, contracts, payroll, finance, and how money is taken from the business.
Can Dali & Co help us switch from another accountant?
Yes. We request professional clearance, gather records, review outstanding returns, and create a practical switching plan so deadlines are not missed.
Need a contractor accountant who already knows the rules?
Apply for a call and tell us about your trade, turnover, CIS setup, VAT status, and current accounting pain points.