FREQENTLY QUESTIONS

About Us

Subcontractor Support are an experienced accountancy service provider specializing in supporting our customers who are self-employed.

Anyone who is self-employed has to complete a self-assessment tax return at the end of the tax year (5th April of every year) and at Subcontractor Support we know that this can be a complicated process, so we do the hard work for you.

Our accountancy team specialise in completing our Customer’s Tax Return on their behalf and submitting the Tax Return to HMRC.

We take the hassle out of the complicated process of calculating how much tax and National Insurance you owe or if you are due a tax rebate.

We have made the process as simple as possible – all you need is send us your payslips or invoices and any receipts you have relating to work click here for what can be claimed back on

You can send this us either by;

We do the rest!

HMRC, Fines and Appeals

Anyone that was registered for self-employment during the tax year and failed to submit their tax return by the deadline. The tax year runs from 6th April to 5th April the following year. From the last day of the tax year you have until 31st January the following year to submit your tax return. If you don’t submit it HMRC will automatically issue you a fine

There are stages to how much the HMRC fine will be. If you miss the 31st January deadline then you will automatically be charged £100. Then after 3 months you will be charged £10 every day you don’t return it.

No, HMRC has you on their computer and will automatically print and send you a fine, you will see the fines accumulating on your HMRC log in, or if we are your agent we will be able to see your tax information on our account.

You would have received a fine for not completing your self-assessment tax return by the deadline.   It means that you registered to work a self-employed and therefore need to confirm your yearly earnings to HMRC’s so they can tax your correctly.   If you worked under the Construction Industry Scheme (CIS) it’s likely that you are due money back. Please email us now at taxreturn@subsupport.co.uk so that we can assist you in bring your HMRC account up to date.

HMRC reserves the right to cancel the fine if and only if you have brought your tax return up to date. There are certain circumstances under which HMRC will accept an appeal. If you want to know how to appeal your HMRC fine please email us at taxreturn@subsupport.co.uk

If you have told HMRC that you are self-employed then it doesn’t matter if you worked one day or even no days as self-employed. As far as HMRC are concerned you are registered as self-employed and will not have visibility of the actual hours/days you work.

As someone who is self-employed it is your responsibility to keep HMRC updated of your working status and earnings throughout the tax year. This is done by submitting your self-assessment tax return.

Failure to to submit a self-assessment tax return can lead to HMRC fining you which could amount to £1000s. For support with your tax return please email taxreturn@subsupport.co.uk or for more information on our accountancy services please click here our product catalogue

If you have have received a letter detailing a fine from HMRC or we have notified you of a fine you need act on it swiftly. Failure to act on a fine letter will result in the fine increasing until your HMRC account is brought up to date.

Don’t panic, we can help you with this.

On the letter it will explain which tax year HMRC are missing your information for. All you need to do is send us your income information from that year and we complete your tax return and submit it to HMRC.

We also appeal your fine for you throughout this process.

We cannot guarantee the fine will be removed from you account, but we have 90% success rate in removing fines from our client’s HMRC accounts.

For more information on our accountancy services please click here our product catalogue

Self Assessment & Tax Returns

If you are self-employed for any period of time during in a tax year then you will need to complete a self-assessment tax return this includes;

A full tax year self employed

Part tax year as PAYE* and part self employed

Not working and then going self employed

*PAYE is the tax you pay under The Pay As You Earn (PAYE) system. This is how you pay both your income tax and national insurance (NI). Every time you’re paid, your company takes your tax and NI from your wages and sends it on to HMRC.

For more information on our accountancy services please click here

We have set up a hassle free approach to helping you complete your self assessment tax return.
Please send the following information to taxreturn@subsupport.co.uk
• Payslips/wage slips/invoices or bank statements to prove your income
• Work related receipts Hyperlink for what can be claimed back on
• CIS Deduction Certificates (applies to CIS employees only)
For more information on our accountancy services please click here

Work related expenses are TAX DEDUCTIBLE which is not the same as being refunded.

For example if you earned £15,000 in the tax year 2019/20 this is how we would calculate it;
Total income; £15,000
minus expenses; £2,000
equals total profit; £13,000*


*Please note that this does not take into account any National Insurance contributions.

Once we have received all of your information (please see How do I file my self-assessment tax return?) we calculate based on your income, minus your expenses to gives us a total profit.

For example if you earned £15,000 in the tax year 2019/20 this is how we would calculate it;
Total income; £15,000
minus expenses; £2,000
equals total profit; £13,000

We use the profit to work out how much tax you owe to HMRC for the tax year* and then we send you a copy of the draft for your approval. Once you have confirmed the draft we forward it to HMRC to get it processed. This can take up to 4 weeks for HMRC to process.

*If you are under CIS and have been paying tax throughout the year you may be eligible for a tax rebate.

Click here to pay your self-assessment tax bill.

Yes, if you are registered for self-employment you must have to file your tax return to HMRC every year. If not, you will be fined up to £100 every month from the due date.

If you have told HMRC that you are self-employed then it doesn’t matter if you worked one day or even no days as self-employed. As far as HMRC are concerned you are registered as self-employed and will not have visibility of the actual hours/days you work.

As someone who is self-employed it is your responsibility to keep HMRC updated of your working status and earnings throughout the tax year. This is done by submitting your self-assessment tax return.

Failure to submit a self-assessment tax return can lead to HMRC fining you which could amount to £1000s. For support with your tax return please email taxreturn@subsupport.co.uk or for more information on our accountancy services please click here; our product catalogue

By law, any individual who is filing self-assessment must have to disclose all his income earned during the tax year. If you are already paid any tax for the income this can be claimed in your self-assessment.

If you have have received a letter detailing a fine from HMRC or we have notified you of a fine you need act on it swiftly. Failure to act on a fine letter will result in the fine increasing until your HMRC account is brought up to date.

Don’t panic, we can help you with this.

On the letter it will explain which tax year HMRC are missing your information for. All you need to do is send us your income information from that year and we complete your tax return and submit it to HMRC.

We also appeal your fine for you throughout this process.

We cannot guarantee the fine will be removed from you account, but we have 90% success rate in removing fines from our client’s HMRC accounts.

For more information on our accountancy services please click here; our product catalogue

If you missed the end of the previous tax year and need to submit two returns to bring your account up to date please see How do I file my self-assessment tax return?

For more information on our accountancy services please click here; our product catalogue

Usually HMRC will take up to 4 weeks to provide you refund. In some cases it may get delayed depending up on the refund claim and previous years status.

As per HMRC guidelines, tax preparer must have to maintain clients ID’s before submitting their tax return. If not, HMRC will fine both client and tax preparer for not following HMRC guidelines.

If you are registered for self-employment you must have to file your tax return to HMRC every year. If not, you will be fined up to £100 every month from the due date.

Unique Taxpayer Reference (UTR) and Construction Industry Scheme (CIS) Registration

Your Unique Taxpayer Reference (UTR) is a number that HMRC uses to identify you for everything to do with your taxes.
If you are or planning to be self-employed it is critical you have a UTR so that you can complete a self-assessment tax return at the end of each tax year (tax years run from 6th April to 5th April the following year).
If you do not complete a self-assessment HMRC will apply fines to your account.
Register for your UTR here

CIS applies to people who work in construction only.
Under the Construction Industry Scheme (CIS), contractors deduct money from a subcontractor’s payments and pass it to HMRC. The deductions count as advance payments towards the subcontractor’s tax and National Insurance.
Register for your UTR & CIS here

HMRC provide a personal allowance* of income before you eligible to pay tax. By completing a self-assessment tax return after the tax year closes may mean you are due a rebate.
*Personal allowance in Tax Year 18/19 – £11,850
*Personal allowance in Tax Year 19/20 – £12,500

Once we submit your application for your UTR* or your UTR & CIS** it will take up to 4 weeks for HMRC to post this out you.

*FOR UTR ONLY – As you will not be paying tax throughout the year anything you earn over the personal allowance for the tax year is eligible for tax.
We can help you to complete your tax return and help you pay your tax bill in a timely manner. For more information on our accountancy services please click here

**FOR UTR & CIS – During this 4 week turnaround time there is no emergency tax code that can be applied. You will be deducted 30% tax while you wait for your UTR & CIS to arrive. Once this arrives and is active with your employer your tax will reduce to 20%.
We can help you to reclaim any overpaid tax at the end of the tax year. For more information on our accountancy services please click here

Please call HMRC directly on 0300 200 3210. You will need your national insurance number and contact details to obtain your UTR.

If you are self-employed and NOT working in the Construction Industry (CIS) then you can work without a UTR, however when it comes to end of the tax year you will need a UTR in order to complete your self-assessment tax return come 5th April.
If you are self-employed and YOU ARE working in the Construction Industry (CIS) you can work without a UTR & CIS, however this will affect how much tax you pay.
You will pay 30% tax without a UTR & CIS and this will reduce to 20% when your UTR & CIS are activated.
We can help you to reclaim any overpaid tax at the end of the tax year. For more information on our accountancy services please click here

The scheme covers all types of businesses and other concerns that work in the construction industry, including:

  • companies
  • partnerships
  • self-employed individuals

These businesses can be:

  • contractors
  • subcontractors
  • contractors and subcontractors

Under the scheme, the terms ‘contractor’ and ‘subcontractor’ have special meanings that cover more than is generally referred to as ‘construction’.



Contractor – A contractor is a business or other concern that pays subcontractors for construction work.

Contractors may be construction companies and building firms, but may also be government departments, local authorities and many other businesses that are normally known in the industry as ‘clients’.

Some businesses or other concerns are counted as contractors if their average annual expenditure on construction operations over a period of 3 years is £1 million or more.

Private householders aren’t counted as contractors so aren’t covered by the scheme.

Subcontractor

A subcontractor is a business that carries out construction work for a contractor.

Businesses that are contractors and subcontractors

Many businesses pay other businesses for construction work, but are themselves paid by other businesses too. When they’re working as a contractor, they must follow the rules for contractors and when they’re working as a subcontractor, they must follow the rules for subcontractors.

The scheme covers all construction work carried out in the UK, including jobs such as:

  • Building works
  • site preparation
  • alterations
  • dismantling
  • construction
  • repairs
  • decorating
  • demolition

You don’t have to register if you only do certain jobs, including:

  • architecture
  • surveying
  • consultancy work
  • scaffolding hire (with no labor)
  • carpet fitting
  • making materials used in construction including plant and machinery
  • delivering materials
  • work on construction sites that’s clearly not construction, eg running a canteen or site facilities

Load More