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.
- are receipts needed? 576 16
- Going to need a tax, insolvency and legal specialist I think 228 3
- Bookkeping software 686 7
- HMRC overreaching its powers -again against a small surveying firm? 431 9
- Goods Purchased for Rental 98 2
- Clogged Losses 266 5
- Flat rate Vat Scheme & Vat on wholesale production of Cakes and other deserts 269 11
- Letting relief on property transferred to a spouse 248 9
- Buy to let and capitak gain 76 1
- ideas for a bonus scheme for accountants 642 10
- Charge for use of credit card - permitted 301 7
- New Built in oven - allowable as repair? 249 4
- Accounting for Bank Loyalty Rewards? 108 1
- General tax book with planning 237 5
- Anybody heard of Geniac, the new De Lorean? 178 3
- tax on apprenticeship income 194 1
- Gift of property & improvements 155 3
- VAT Invoice 211 6
- VAT code for invoice from not VAT registered company 281 5
- Error in past Corporate tax return 388 6
- Nil Rate Band Trust - index linked debt by way of charge over property 906
- International interest certificate 516
- NOVA 369
- Have we escaped Gift with Reservation of Benfit & Pre-owned asset charges? - Gift after benefit 314
- Management expenses for investment company 272
- Bonus Bonds 263
- Entertainer withholding tax in Australia 179
- P11D benefit received by widow 156
- Insolvency and whistle blowing 148
- Filing past due corporation tax returns 147