In the run up to Autumn, we need to think about how this season tends to bring a noticeable pickup in construction activity, as projects paused or slowed over summer get back underway and new contracts start before the year-end push. For contractors, that also means a spike in subcontractor engagement — and a spike in the compliance risk that comes with it under the Construction Industry Scheme.
Why CIS Errors Cluster in Autumn
When work ramps up quickly, verification and deduction processes are often the first thing to slip. New subcontractors get added to the books without proper CIS verification, deduction rates get applied incorrectly, or monthly returns fall behind as project volume increases. None of these are unusual mistakes — but they’re exactly the kind of thing HMRC checks closely, and penalties can add up fast.
The pattern tends to repeat every year: quiet periods lead to relaxed processes, then a sudden increase in project volume exposes the gaps. By the time an error is spotted, it’s often several months and several subcontractors deep, which makes it far more time-consuming — and expensive — to put right than it would have been to catch early.
Getting the Basics Right
A few checks worth running as autumn workloads increase:
- Verify every new subcontractor with HMRC before making a first payment, and confirm their correct deduction rate.
- Keep deduction records current — especially if you’re bringing on subcontractors faster than usual this month.
- File monthly CIS returns on time, even during busy periods when admin naturally slips down the priority list.
- Reconcile gross payment status subcontractors regularly, as HMRC can review and change this status without much notice.
- Review your record-keeping for CIS statements and payment history, since these are often the first thing requested in the event of an HMRC compliance check.
Recruitment Agencies Supplying Construction Labour
It’s also worth flagging that recruitment agencies placing workers into construction roles can find themselves caught by CIS rules too, depending on how the labour is supplied and paid. This is a grey area that trips up even experienced agencies, and it’s worth a proper review if you operate in this space.
Support That Understands the Sector
Construction is one of the areas we work in most closely at Beckett Taylor, and CIS compliance is one of the most common issues we help contractors resolve — often before it becomes a costly HMRC enquiry. You can see more about our approach and the services we offer.
Stay Ahead of the Autumn Rush
If your project pipeline is picking up this September, it’s worth getting your CIS processes reviewed before, not after, things get busy. Get in touch with our team for a CIS compliance check tailored to your business.