- work in the construction industry and are genuinely self-employed
- are registered self-employed and have a verified UTR number [Unique Tax Reference]
If you are a skilled tradesman who is registered self-employed, there is a downside in that you will relinquish your right to such things as holiday pay and sick pay, which as an employee being paid PAYE would be a statutory right.
On the upside, those self-employed currently pay a lower class of National Insurance and have the option of offsetting expenses such as travel and equipment in their year-end tax return.
New legislation requires agencies and end clients to be extra diligent in determining if a role fits within the scheme. This means that they check whether the individual doing the work will fall under the end hirerâs supervision, direction or control. If so, the individual cannot be paid CIS, and must be processed via PAYE [Pay As you Earn] This means that on occasion CIS self-employed workers may move from CIS on one job to PAYE on another.