Construction and architecture contractors (including architects, quantity surveyors, structural engineers, project managers and site managers) face a combination of CIS (Construction Industry Scheme) considerations, site-based travel expense complexity, and IR35 analysis that together require specialist knowledge. A generalist accountant will typically handle only one of these correctly.
Contractors operating within the Construction Industry Scheme sometimes assume that CIS registration resolves the question of employment status. It does not. CIS is a tax withholding scheme, not an employment status determination. IR35 analysis is entirely separate and applies independently of CIS. Many construction contractors who are CIS-registered have never had a proper IR35 review.
The 24-month rule is particularly relevant in construction, where contractors may work on a single large project for extended periods. Once a site qualifies as a permanent workplace, commuting costs cease to be allowable. For multi-phase projects or where the same development runs for several years, the analysis is not always straightforward and needs to be monitored through the contract.
Architects and other RIBA/RICS-registered professionals often have a strong self-employment case, with project-based engagements, professional autonomy over design decisions, own professional indemnity insurance, and working across multiple projects. But roles that are essentially filling a practice's staffing capacity on an ongoing basis face similar integration risk to other embedded contractor roles.
We manage your CIS position correctly, verifying subcontractor status, ensuring the right deduction rate is applied, and making sure CIS deductions are offset correctly against your corporation tax and self assessment liabilities. Many construction contractors overpay because CIS is handled incorrectly.
We review each engagement against the IR35 tests independently of the CIS position. For project-based architects and specialist contractors, the outside IR35 position is often defensible. For site managers in longer-running employment-type roles, we give an honest assessment.
Travel, subsistence, PPE, tools and equipment, professional subscriptions. We apply the 24-month rule correctly across your project history and make sure the expense claims are comprehensive and properly documented.
Book a free call. We will talk through your IR35 position, your structure and whether there is anything worth changing. No hard sell, no obligation.