Question 1

I work on Devonport dockyard contracts. Does CIS apply to dockyard construction work?

Accepted Answer

Yes, where the work is construction or civil engineering on the dockyard estate and the main contractor is CIS-registered. Babcock and the Kier BAM joint venture are both substantial CIS contractors. From 6 April 2026, Regulation 24ZA exempts payments to public bodies from CIS, but the exemption relates to the public body as client, not to all contracts placed by or near MOD sites. Your contractor should be deducting 20 per cent (registered) or 30 per cent (unregistered) from the labour portion of your invoices. We handle registration, returns and refund claims.

Question 2

How much of a CIS refund could a Plymouth subcontractor expect?

Accepted Answer

The illustrative UK average CIS refund is around £2,000 (for content purposes; individual outcomes vary). Plymouth-based subcontractors driving across Devon and Cornwall can claim 55p per mile for the first 10,000 business miles from 6 April 2026, which adds up on longer runs to Truro, Exeter or Bristol project sites. Tools, PPE and relevant training costs are also deductible. We prepare a full Self Assessment to calculate your exact refund position.

Question 3

Can I claim back CIS deductions from previous years if I was working in Plymouth?

Accepted Answer

Yes. HMRC allows refund claims for up to four prior tax years. If you worked on Devonport contracts, Armada Way or other Plymouth projects and did not file a Self Assessment, we can prepare the outstanding returns and recover the over-deducted tax. The combined multi-year refund is often significantly higher than any single year.

Question 4

What is the difference between a sole trader and a limited company for CIS refunds in Plymouth?

Accepted Answer

As a sole trader you reclaim CIS deductions via your annual Self Assessment return after the tax year ends. As a limited company director, you can reclaim in real time during the year by offsetting CIS suffered against your PAYE and CIS liabilities on the Employer Payment Summary (EPS), rather than waiting up to 18 months for a corporation tax repayment. We advise Plymouth subcontractors on the right structure and handle both routes.

Question 5

Do I need to be based in Plymouth to use Trade Tax Specialists?

Accepted Answer

No. We are a UK-wide remote practice. We act for subcontractors throughout Devon, Cornwall and the wider South West, and across the UK. Everything is handled online: CIS deduction statements, expense records, Self Assessment filing and HMRC correspondence.

CIS accountants in Plymouth

The Plymouth construction scene

Major construction projects in Plymouth

Devonport 10 Dock Refurbishment (Babcock / Kier BAM JV)

Devonport Nuclear Submarine Support Infrastructure

Armada Way Public Realm Regeneration (Morgan Sindall)

Barne Barton Housing Regeneration

Trades we support in Plymouth

CIS questions from Plymouth contractors

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