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Limited Company

Practical guides on limited company for UK construction subcontractors and contractors.

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Limited Company
CIS for Limited Companies: How the EPS Reclaim Works and Why Timing Matters
A limited company that suffers CIS deductions does not have to wait for year end to get that money back. The Employer Payment Summary lets it offset deductions against its PAYE bill every month, creating a real-time recovery cycle rather than a wait that can stretch to almost two years on the sole-trader route. This guide covers the practical steps, a month-by-month worked example, what happens when deductions exceed PAYE, the Corporation Tax treatment, and a clear comparison with the sole-trader Self Assessment route.
12 June 20267 min read
Limited Company
CIS Accounting for Limited Companies: The Director's Complete Guide 2026/27
Running a construction limited company under CIS is meaningfully different from operating as a sole trader. You recover CIS deductions in real time rather than waiting for a Self Assessment refund. You pay Corporation Tax rather than income tax. You extract profit through dividends taxed at 2026/27 rates. You face GPS eligibility tests measured per director rather than per business. And from April 2026 you carry new anti-fraud obligations that can affect you personally as an officer of the company. This guide synthesises all of it.
12 June 202610 min read

CIS for Limited Companies: How the EPS Reclaim Works and Why Timing Matters