How CIS at Crest Plus works

How CIS at Crest Plus works

Jun 21, 2018

The taxation treatment of self-employed individuals changed on 6 April 2014. As a result, any self-employed individual who provides their services via an intermediary such as a recruitment agency or a contracting company like Crest Plus must be treated as employed for tax purposes if anyone exercises control, supervision and direction over them or has the right to do this.

Furthermore, HM Revenue & Customs work on the presumption that this will always be the case unless evidence can be produced to prove otherwise. If the self-employed worker is treated as employed for taxation purposes, this means that income tax and national insurance must be deducted at source under PAYE.

In almost every case, that obligation will fall on the recruitment agency involved. For this reason some recruitment agencies refuse to allow self-employed individuals to be engaged on some of the projects they are involved with. Unfortunately if and when that happens, CIS Plus will not be available to you. However, our Umbrella Plus and Personal Service Company propositions may provide attractive alternative ways for you to undertake the work in question.


Contact us or ask us to call you to discuss becoming one of our CIS Plus self-employed subcontractors. We do this to ensure that CIS Plus is right for you and that you can work in this way. Providing it is and based on what you tell us we will complete the forms that you need to sign and return to us.


Please read the documentation we send to you. You must sign and return the sections to us in the prepaid envelope provided. Until we have that documentation back and have checked what you sent us you will not be engaged by us as a subcontractor, or otherwise, and we will not be in a position to pay you, nor will you be covered by any of the insurance that we have in place. To speed this process up you may prefer to complete our online registration process. If so please visit our Secure Members Area.


We will discuss all projects with you and send you a project confirmation setting out those details. A new project conformation should be produced and sent to you for every project. So, please keep us informed if you wish to change the project you are working on for us.


Each week, or at such other intervals as you are informed, you must complete a timesheet showing the time you have spent working on that project. It is important that you get this signed by an authorised signatory of the client and they should then send this to your agency for verification of the work you have done. You need to do this to make sure you get paid. We will send you a text message confirming the hours we have been advised you have worked in each period.


We receive the contract sum (which is the money due to us) from your agency. Following deductions of our retained income and the necessary CIS deductions the balance due to you is paid into your nominated bank account. We will notify you by text message when payment is being made and send a payment advice to you and make it available for you to view in the secure members’ area of our website. You will be responsible for making National Insurance Contributions directly to HM Revenue & Customs.


It is important that we keep in contact with each other. You must let us know when your current project comes to an end and when you find a new project so that we can update our records. Similarly, we will keep you informed of any relevant information.

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