I have a client that manufactures, supplies and installs fireplaces and some fires. The installations are in general existing houses not new builds. They pay a Corgi regsitered fitter on an invoice basis to install the gas fires as and when needed and it is not a full time job to employ someone. Following on from a PAYE enquiry H M Revenue and Customs say that this labour falls within the CIS scheme and they should have been deducting CIS tax from the invoice. They want to go back three years with the claim. Views and comments would be appreciated please.
16th Feb 2012 18:12