CIS for last month of trade
I think I know the answer, but thought I'd check if you have any ideas;
Sole trader - builder. Sub-contractor.
He finished ST 31.03.2012 and went LTD from 01.04.2012 as he is expanding and now a Contractor. LTD will be reg for PAYE / CIS contractor.
But, in the last couple weeks of March, he had 2 sub contractors. He's never had before and this is the first time and last time in the ST.
Ok, so technically, we need to register as employer / contractor for the CIS to be done, for one month. Obviously late return as it's past 19.04. Ok.
But do we need to register for CIS and as Employer for just one month, then cancel it? Or do HMRC have a "one-off" form?
Many thanks for any suggestions.
- Fee agreed but client disagrees on amount 645 6
- Tax deductable portion of home rental cost 115 7
- deleting customers on Sage 50 113 5
- Incorrect Accounts. Is it worth taking action against the old accountant? 74 1
- Giving a seminar 495 28
- Joint Filing Help 80 1
- Altered PAYE cheque 159 4
- Flat Rate Scheme 237 13
- Film Partnership Enquiries - am I just unlucky? 194 4
- Debiting private use proportion to directors loan account 408 17
- ICAEW student, Dilema with client & boss 2,151 32
- Interest on Loan to a Company 244 2
- Writing off bad debts 162 4
- Added years superannuation 39 1
- How to use importing procedure for Transfers between the bank accounts 97 2
- Is there a legal obligation for the Inspector to hand over minutes of a meeting 340 7
- SDLT exemptions/reliefs 52 1
- Care to help a student out? 272 9
- Residency 91 day rule 187 1
- New HMRC phone answering method ... 852 12
- Desperately seeking Susan, Sam or anyone with any other name 1,195
- Experience with Islamic investor following Sharia-compliant rules? 599
- Darwinpay Partnership Assessment 403
- S464A Charge to tax: conferring benefit & BIK 307
- Bank interest in 'near' facility recall situation 186
- Agent fees to sell business 185
- Alphabet shares 184
- ACCA continuity of practice arrangement needed 175
- EBT 153
- VAT codes In Sage. Am I correct? 153