Mokesčių grąžinimas, dirbanties statybų sektoriuje pagal CIS schemą

What is CIS?



No. CIS applies to self-employed individuals, who work in the Construction Industry.

Income taxes and NI contributions for employees, who work in the Construction Industry, are deducted from their wages during the year on the payroll basis.

How do I know if I'm employed or self-employed?

Usually, HMRC contacts self-employed individuals with the request to pay National Insurance Contributions (NIC) as well as to provide an annual Tax Return.

HMRC contacts employees just when informing about their Tax Code.



• The subcontractor must carry out construction work in the UK, and the business must be run mainly   through  a bank account.
• Turnover from construction work must be at least £30,000 after VAT;
• The subcontractor must have complied with all tax obligations.

20% net applies when business is registered with HMRC.
30% net applies when business is not registrered with HMRC.

How long Tax Return will take?


How many years can I claim my tax refund from?

The period for claiming a tax refund currently is 4 years. Tax return is also possible for those who no longer live in UK.

How can I rebate taxes?

1. The fastest way to rebate your overpaid taxes is to fill a Tax Application Form which is available on our website.


3. Come to our office, where you’ll be able to fill the required forms and provide the documents for the Tax refund.

Tax Return

What is Self Assessment?


What is UTR?

All registered as self-employed are issued with a Unique Tax Reference ten digit number (UTR). This can be found on your tax return, most correspondence from HMRC.

How can I get UTR and how long does it take?

UTR is issued by HMRC and it usually takes 4-8 weeks to get one.

Who has to complete annual Tax Return?

An annual tax return must be completed by:

  • Self-employed individuals;
  • Company directors;
  • Individuals with annual income of £100,000 and higher;


What is the deadline for the submitting the Tax Return declaration?

The deadline for submitting Tax Returns is the 31st of Januray.

What are the Self-Assessment payment deadlines?




  • One day late – the penalty will be £100;

These penalties apply:

  • Even if you overpaid taxes and you are entitled to the tax refund.


If you are late to pay your income taxes, the HMRC will calculate the interest of your income taxes.

Shall I keep any documents of my Tax Return?

The HMRC suggests keeping all the records and documentation (such as invoices, receipts, bank statements, dividend vouchers etc.) of your Tax Returns for the last 6 years. In case of a tax enquiry, the HMRC has right to penalise you for not keeping and providing tax return documentation.

How many years of my previous tax returns can the HMRC investigate?


Accounting Services

How long it takes to set up a limited company?



Klevas Consulting mediates in limited companies’ formation, even if the shareholders live abroad. We provide consultations and services related to company’s financial and accountancy affairs. With the help of technology, communication with our clients is possible worldwide. By trusting and leaving all accountancy work to Klevas Consulting, our clients are able to devote to the development of their business only.

What is VAT?

Value Added Tax is a tax levied on goods and services. A business with the annual turnover of £82,000 must register for VAT. The company registered for VAT is able to claim back VAT for business related expenses and, in this way, save some money. The VAT law is strict and complicated. Those who fail to follow it are penalised with high penalties. Klevas Consulting provides consultations on VAT affairs, prepares and submits the VAT declarations to the HMRC within the time limits.

Must every business pay VAT?

Businesses which are not registered for VAT cannot charge it as they are not expected to pay VAT.

How do I employ employees and how do I payroll them?

As a business owner, you can employ employees. PAYE (pay as you earn) and NI (National Insurance) are taxes levied on the salary you pay to your employees. Klevas Consulting provides consultations related to Payroll affairs: prepares payslips, calculates PAYE and NI taxes, prepares annual declarations and submits them to the HMRC.

What kind of declarations should a limited company submit?

Companies are obliged to submit:

  • Annual Corporation Tax (CT) declaration;
  • VAT declaration every three months (if registered for VAT);
  • PAYE and NI declaration.

What is Corporation Tax?


How do I manage the company’s accounting?

Accountancy education and experience is needed in order to manage a company’s accounting correctly. Klevas Consulting provides valuable consultations and advice on bookkeeping and accounting affairs as well as represents clients in the dispute of tax enquiry with the HMRC.

What is the price for your accounting services?
