{"id":42622,"date":"2021-04-06T11:43:50","date_gmt":"2021-04-06T11:43:50","guid":{"rendered":"https:\/\/ccm-swiss.com\/?p=42622"},"modified":"2023-04-24T20:32:23","modified_gmt":"2023-04-24T20:32:23","slug":"construction-industry-scheme-tax-jdh-accountants","status":"publish","type":"post","link":"https:\/\/ccm-swiss.com\/index.php\/2021\/04\/06\/construction-industry-scheme-tax-jdh-accountants\/","title":{"rendered":"Construction Industry Scheme Tax JDH Accountants &#038; Bookkeeping"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Do you need help with the CIS?<\/a><\/li>\n<li><a href=\"#toc-1\">Speak to one of our expert construction accountants<\/a><\/li>\n<li><a href=\"#toc-2\">How to save time on your accounting with bank feeds<\/a><\/li>\n<li><a href=\"#toc-3\">Bookkeeping for Construction Companies<\/a><\/li>\n<li><a href=\"#toc-6\">Bookkeeping for the construction industry \u2013 AMR can help<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"258px\" alt=\"construction bookkeeping\"\/><\/p>\n<p>The deductions count as advance payments towards the subcontractor\u2019s tax and National Insurance. Yes, Reed Courses has a wide range of free courses in a variety of subject areas. These free courses are a great way to explore a subject you\u2019re interested in without a financial commitment. Your details will be held and used in accordance with our privacy policy, a copy of which is available. An app available on phone, tablet, laptop, or desktop enables you to download receipts, and access bank statements and other documents remotely. The hassle of paper bank statements, losing receipts, and being behind with your accounts is in the past.<\/p>\n<p>Construction accounting is a specialised area, and it\u2019s vital to get it right to ensure you\u2019re paying tax correctly and managing cash flow properly. We work with construction tradesmen, such as carpenters, plumbers and electricians and have done for some time, meaning we know what difficulties that you face. Thanks to our experience of working as accountants for tradesmen, our services will help you keep control of your finances. We can help file tax returns, advise on a proper invoicing and receipting procedure, not to mention ensuring that any of your financial commitments to staff or suppliers are in check and taken care of. Although it is possible to keep paper-based records or use a basic spreadsheet to record transactions, there are so many benefits to using  cloud-based construction accounting software.<\/p>\n<h2 id=\"toc-0\">Do you need help with the CIS?<\/h2>\n<p>With Hubdoc, you can automatically import all your financial documents export them into data you can use. We conduct monthly meetings with CPA\u2019s for effective communication and understanding client needs. We deal with VAT very closely for our clients to ensure that VAT claim is correctly calculated and Submitted Timely.<\/p>\n<p>If you\u2019re not already using Xero, our team will get you up and running and train you on all aspects of Xero so you can use it with confidence. Rather than having one individual with a general knowledge of different finance functions, you have a team of people, each with specialist knowledge. That can be for internal use , for compliance purposes , or to attract investors . You\u2019re unlikely to receive more than a small percentage of what you\u2019ve paid out for materials.<\/p>\n<h2 id=\"toc-1\">Speak to one of our expert construction accountants<\/h2>\n<p>In the early days of accounting, the data was recorded in physical books or ledgers. These days, most bookkeeping is done digitally, and there are some brilliant accounting software solutions to help keep it simple. Self-assessment for sole traders, company tax returns for construction firms and smart tax advice for everyone. The Construction Industry Scheme sets out the rules for how payments to subcontractors for construction work must be handled by contractors in the construction industry. Because we understand the construction and trades industry, we save you time and give you peace of mind. You won\u2019t have to teach us how your business works; we bring experience, and we\u2019ve done it before.<\/p>\n<div style='text-align:center'><iframe width='568' height='316' src='https:\/\/www.youtube.com\/embed\/gx-W0QQxsaA' frameborder='0' alt='construction bookkeeping' allowfullscreen><\/iframe><\/div>\n<p>We know the legislation and have years of experience putting into practice. We can also cut through the confusion around the VAT reverse charge for construction. We\u2019ll get to know your business so that we understand your work and how best we can help. We  have been accountants for tradesmen across the construction industry for many years, so you can rely on us to provide the high-quality service you need. A tedious but most important task, bookkeeping is at the heart of accounting. At DNS, you can keep up-to-date on a real-time basis using the bookkeeping and accounting software we provide free as part of our services package.<\/p>\n<h2 id=\"toc-2\">How to save time on your accounting with bank feeds<\/h2>\n<p>Our construction industry clients face unique challenges when it comes to tax and compliance. They\u2019re also operating in a booming sector with amazing opportunities for growth, from residential housing projects to the creation of commercial property fit for the 2020s. A key part of acting as accountants for tradesmen <a href=\"https:\/\/www.scoopearth.com\/the-importance-of-retail-accounting-in-improving-inventory-management\/\">https:\/\/www.scoopearth.com\/the-importance-of-retail-accounting-in-improving-inventory-management\/<\/a> or contractors is helping them to identify areas for business growth. Accurox has been implementing cloud accounting into our pipeline for years now. We know the time and money that software like Xero can save your business. We work with our clients to evaluate your needs and develop a process that works for you.<\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>How do you account for a construction project?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<ol>\n<li>Separate Personal and Business Expenses.<\/li>\n<li>Break Down Project Costs&#x2014;Job Costing.<\/li>\n<li>Record Day-to-Day Financial Transactions.<\/li>\n<li>Select Revenue Recognition Methods.<\/li>\n<li>Track Business Expenses.<\/li>\n<li>Reconcile Bank and Supplier Statements.<\/li>\n<li>Pay Estimated Taxes.<\/li>\n<\/ol>\n<\/div><\/div>\n<\/div>\n<p>Whether that is small building firms, specialist traders, trade manufacturers or large development companies, we\u2019ve got experience across the range. Cloud accounting enables you to access up-to-the-minute information about your finances, more easily prepare for  taxes and improve your cash flow. Everything can run from within the software, including invoicing, quotes and making payments. We also offer an outsourced bookkeeping service where we can perform the bookkeeping requirements for your construction company.<\/p>\n<h2 id=\"toc-3\">Bookkeeping for Construction Companies<\/h2>\n<p>The impulse to handle your accounts on an ad-hoc basis might be a short-term time saver. If your invoices are taking longer to collect, questions will arise regarding the status of your jobs and clients. Well-prepared financial statements in the final accounts contain a goldmine of timely and revealing information about your company\u2019s financial position. Understanding your budget and why it\u2019s changed is critical to pinpointing your true job costs. Your contracts should include clauses to allow for variations, and these should state clearly what the anticipated costs might be with reference to the project and job costing. Want to know how construction accounting differs from other industries, and how to do construction accounting?<\/p>\n<ul>\n<li>We track our client\u2019s expenses and cost per property by using class tracking or tracking category in the software like Xero, QuickBooks, etc.<\/li>\n<li>Keeping pace with tax laws is always a challenge, but construction companies tend to have it harder owing to the complexity of how the laws apply.<\/li>\n<li>Each member of the team undergoes Continuing Professional Development which keeps them right up to date with changing tax legislation.<\/li>\n<li>For more information on how Sage uses and looks after your personal data and the data protection rights you have, please read our Privacy Policy.<\/li>\n<li>No more stress about manual bookkeeping processes, which we know you probably don\u2019t have the time for.<\/li>\n<li>That\u2019s all alongside practical assistance with the day-to-day business of payroll, bookkeeping and construction accounts, including building project accounting.<\/li>\n<\/ul>\n<p>To make good decisions, the business data must be correct and current. For that reason, we offer a more comprehensive service than most; construction bookkeeping, finance and accounting are all available to all clients on a sliding scale. Many companies want someone to do the work for them, and that\u2019s what we are set up to do; when you\u2019re ready. The construction sector is one of the UK\u2019s largest, but rapidly evolving tax laws combined with general uncertainty about the economy can make it hard to navigate accounting needs.<\/p>\n<p>When you work with Empowered by Cloud, you get a whole team of finance specialists. This is far more cost-effective than employing a full-time bookkeeper, credit controller, payroll manager, accountant and finance director. This is the scheme in which HM Revenue and Customs require contractors <a href=\"https:\/\/time.news\/how-can-retail-accounting-streamline-your-inventory-management\/\">retail accounting<\/a> to deduct money from subcontractors and pay it to them. Whether you\u2019re a contractor or a subcontractor, speak to us today and we will help you understand CIS. Every business has different needs, and they can evolve over time. Accurox can support you at whatever stage your business is at.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"257px\" alt=\"construction bookkeeping\"\/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Do you need help with the CIS? Speak to one of our expert construction accountants How to save time on your accounting with bank feeds Bookkeeping for Construction Companies Bookkeeping for the construction industry \u2013 AMR can help The deductions count as advance payments towards the subcontractor\u2019s tax and National Insurance. Yes, Reed Courses [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1046],"tags":[],"class_list":["post-42622","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/ccm-swiss.com\/index.php\/wp-json\/wp\/v2\/posts\/42622","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ccm-swiss.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ccm-swiss.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ccm-swiss.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ccm-swiss.com\/index.php\/wp-json\/wp\/v2\/comments?post=42622"}],"version-history":[{"count":1,"href":"https:\/\/ccm-swiss.com\/index.php\/wp-json\/wp\/v2\/posts\/42622\/revisions"}],"predecessor-version":[{"id":42623,"href":"https:\/\/ccm-swiss.com\/index.php\/wp-json\/wp\/v2\/posts\/42622\/revisions\/42623"}],"wp:attachment":[{"href":"https:\/\/ccm-swiss.com\/index.php\/wp-json\/wp\/v2\/media?parent=42622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ccm-swiss.com\/index.php\/wp-json\/wp\/v2\/categories?post=42622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ccm-swiss.com\/index.php\/wp-json\/wp\/v2\/tags?post=42622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}