2018 Levy Return guidance notes - CITB

2018 Levy Return guidance notes - CITB
2018 LEVY RETURN

Guidance Notes




                      A guide to
                   completing your
                     Levy Return
2018 Levy Return guidance notes - CITB
Contents
                                                How to complete your 2018 Levy Return                                                                                                                                          3

                                                Checklist11

                                                It’s important to be accurate                                                                                                                                                 11

                                                Why do I have to complete a 2018 Levy Return?                                                                                                                               12

                                                Levy rates                                                                                                                                                                  13

                                                Payment terms                                                                                                                                                               14

                                                What does the Levy support?                                                                                                                                                 14

                                                Main activities                                                                                                                                                             16

                                                Membership of employer organisations                                                                                                                                        18



                                                                                                                                                                            Can I
Legal statement                                                                                                                                                         complete my
The law requires employers engaged                                                                                                                                  Levy Return online?
wholly or mainly in construction industry                                                                                                                                 Yes, visit
activities to complete a Levy Return. If we                                                                                                                        citb.co.uk/levyonline
do not receive your Levy Return, we will                                                                                                                                 to sign up.
estimate how much you must pay. If you
fail to return it by the due date, we reserve
the right to take legal action in accordance    For help completing your Return, call
with the Industrial Training Act 1982, s6(5).   0344 994 4455 or email levy.grant@citb.co.uk




How to complete your
2018 Levy Return
                                                CITB 2018 LEVY RETURN

Section 1:
                                                ••   This
                                                     This form
                                                           form covers
                                                                 covers payments
                                                                          payments from
                                                                                      from 66 April
                                                                                              April 2017
                                                                                                    2017 to
                                                                                                         to 55 April
                                                                                                               April 2018
                                                                                                                      2018
                                                ••   The
                                                     The law
                                                          law requires
                                                               requires all
                                                                         all employers
                                                                             employers in
                                                                                        in the
                                                                                           the construction
                                                                                               construction industry
                                                                                                             industry including
                                                                                                                        including dormant
                                                                                                                                  dormant companies
                                                                                                                                           companies to
                                                                                                                                                     to fill
                                                                                                                                                        fill in
                                                                                                                                                             in aa Levy
                                                                                                                                                                   Levy Return
                                                                                                                                                                        Return                                                           C          M
                                                ••   Please
                                                     Please refer
                                                              refer to
                                                                    to the
                                                                       the Levy
                                                                             Levy Return
                                                                                  Return Guidance
                                                                                          Guidance Notes
                                                                                                      Notes when
                                                                                                             when completing
                                                                                                                     completing this
                                                                                                                                  this form
                                                                                                                                       form
                                                ••   Please
                                                     Please make
                                                              make sure
                                                                     sure you
                                                                           you turn
                                                                                turn over
                                                                                     over and
                                                                                            and complete
                                                                                                complete the
                                                                                                           the declaration
                                                                                                                declaration onon page
                                                                                                                                 page 22
                                                                                                                                                                                                                                         Y          K
                                                 Section 1 Details of your business Our
                                                CITB 2018 LEVY RETURN                                  Our records
                                                                                                           records contain
                                                                                                                    contain the
                                                                                                                            the following
                                                                                                                                following information
                                                                                                                                           information about
                                                                                                                                                         about your
                                                                                                                                                                 your business.
                                                                                                                                                                      business. Please
                                                                                                                                                                                Please amend
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                                                                                                                                                                                                                 complete


Details of your business
                                                                                                       where
                                                                                                       where blank.
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                                                                                                                     You should
                                                                                                                         should inform
                                                                                                                                  inform us
                                                                                                                                          us immediately
                                                                                                                                              immediately ifif any
                                                                                                                                                                any of
                                                                                                                                                                    of these
                                                                                                                                                                       these details
                                                                                                                                                                             details change
                                                                                                                                                                                     change in
                                                                                                                                                                                             in the
                                                                                                                                                                                                the future.
                                                                                                                                                                                                      future.                            PMS ???
                                                • This form covers payments from 6 April 2017 to 5 April 2018                                                                                                                            PMS ???
                                                  Contact  name Daniel Evans
                                                   Contact name                                                                     Email d.evans@debservices.co.uk
                                                                                                                                    Email
                                                • The law requires all employers in the construction industry including dormant companies          to fill in a Levy Return
                                                                                                                                                                                                                                         PMS ???
                                                • Please refer to the Levy Return Guidance Notes when completing this form
                                                  Contact
                                                   Contact tel no. 01234 567 890
                                                           tel no.                                                                  Mobile
                                                                                                                                    Mobile tel   no. 07712 345 678
                                                                                                                                             tel no.
                                                • Please make sure you turn over and complete the declaration on page 2                                                                                                                  PMS ???

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                                                                                                       where blank. You should inform us immediately if any of these details change in the future.
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Please check the information in this section            Daniel
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                                                CITB 2018 LEVY RETURN
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                                                • This form 01234
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                                                             covers payments   from 6 April 2017 to 5 April 2018
                                                                                                                                  Telephone: 0344 994 4455
                                                                                                                                  Email: levy.grant@citb.co.uk
                                                • The law requires all employers in the construction industry including dormant companies to fill in a Levy Return
                                                      SA11refer
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It is essential that these boxes are
                                                • Please        to the Levy Return Guidance Notes when completing this form
                                                      Daniel
                                                • Please         Evans
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                                                                                                                                  Website: citb.co.uk
                                                                                                                                  Registration     No. 11234567
                                                        Unit   908  Sample
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                                                                                                                                                    Email:  levy.grant@citb.co.uk
                                                          SA11 9LE
                                                 Main Contact activity
                                                                 tel no. 01234 567 890                                                                   tel no. 07712
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                                                                                            pages 16-17
                                                                                                   16-17 of
                                                                                                         of the
                                                                                                            the Guidance
                                                                                                                 Guidance Notes.
                                                                                                                              Notes.
                                                      VAT no. GB123456789

What is my business UTR number?                  Section
                                                      UTR Daniel   1aEvans
                                                             no. 9876543210Membership  Building        Services
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                                                 18-19
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                                                                                                                                                                    TH994
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                                                                     belong toto an
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                                                                                                                         write ‘NONE’.
                                                                                                                                ‘NONE’.              Email: levy.grant@citb.co.uk
                                                          SA11 9LE
Reference from HMRC.                             Section 1b
                                                 Section 1a Full
                                                            Membership
                                                                 names ofof employer
                                                                          sole        organisations
                                                                               trader or                    Website: citb.co.uk
                                                                                         partners (if applicable)
                                                                                                                                                    Federation of Master Builders
                                                                                                                                                                           AVE     (FMB)
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                                                     18-19 of the Guidance Notes.                                                                   Home Builders Federation
                                                                                                                                                                THIS         (HBF)
                                                     If UTR      9876543210
                                                             no.not
                                                        you do      belong to an employer organisation, please write ‘NONE’.

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                                                 Main activity
                                                 Section
                                                                2 Establishments (a separate division or part of the business)
                                                               1b enter
                                                 If incorrect please Full the
                                                                           names     of sole
                                                                              description which trader  or partners
                                                                                                best describes            (if applicable)
                                                                                                               the main activity    Building maintenance
                                                     Write
                                                     Write the
                                                           the total
                                                               total number
                                                                     number of
                                                                             of establishments
                                                                                establishments included
                                                                                                  included on
                                                                                                           on this
                                                                                                              this form
                                                                                                                   form and
                                                                                                                        and list
                                                     of your business from the list on pages 16-17 of the Guidance Notes.
                                                                                                                             list their
                                                                                                                                  their names,
                                                                                                                                        names, addresses,
                                                                                                                                               addresses, VAT
                                                                                                                                                          VAT numbers
                                                                                                                                                              numbers
                                                                                                                                                                                                      2
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                                                     and UTR
                                                          UTR numbers
                                                               numbers onon page
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                                                 Section 1a Membership of employer organisations
                                                                                                       sheet.


                                                                                                                       or part ofFederation
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                                                 Section       3 Payments       to employees,        including        paid directors                                 E only
represents your business. If it has              Section
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                                                 Do
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                                                             A listsub-contractors
                                                         include
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                                                                                    or agency
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                                                                                                                                                                                                       enter ‘0’
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                                                                                                                                                                              , 8 5 6 2, 6 6 5 . 0 0
                                                  Writegross
                                                        the  total number    of establishments     toincluded   on this form and  list their names, addresses, VATA
                                                                                                                                                                  Anumbers
changed it is important that you detail
                                                 Total
                                                 Total gross   taxable
                                                               taxable  payments
                                                                        payments     you
                                                                                     you made
                                                                                          made to      employees,
                                                                                                       employees,   including
                                                                                                                     including paid
                                                                                                                               paid
                                                 Ifand
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                                                                                         66 April  2017      55please
                                                                                                          sheet.
                                                                                                    2017 to
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                                                                                                                April 2018.
                                                                                                                      2018.
                                                 Average
                                                 Average number
                                                           number of
                                                     Section
                                                                     of employees
                                                                        employees on  on the
                                                                                          the payroll.
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                                                                                                                                                                  B                       4 2
                                                     Section 1b
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this on the Levy Return. For a list of main      IfIf you
                                                      you have
                                                          have entered
                                                               entered ‘0’
                                                                       ‘0’ in
                                                                            in box A ,, please
                                                                               box A    please tell
                                                                                               tell us
                                                                                                    us why.
                                                                                                       why.
                                                     Do not include sub-contractors or agency staff in this section
                                                                                                                                                                              Amount in whole pounds only
                                                                                                                                                                              DO NOT include pence.              If nil, enter ‘0’


activities, please see pages 16–17.
                                                                                                                                                                         £
                                                                                                                                                                                        ,8 5 6 , 6 6 5 . 0
                                                     Total gross taxable payments you made to employees, including paid                                              A                                                         0
                                                 Section
                                                 Section      4
                                                 directors, before
                                                               4    Construction
                                                                   deductions
                                                                    Construction      Industry
                                                                              from 6 April 2017 to 5Scheme
                                                                                      Industry       April 2018. (CIS) payments and status
                                                                                                    Scheme       (CIS) or
                                                                                                                       payments    andbusiness)
                                                                                                                                       status
                                                 Section       2 ofEstablishments          (a separate      division      part of the
                                                 Average
                                                Have
                                                          number     employees on the payroll.                                               B                                          4 2
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                                                                              2018?
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                                                                                                                                                                                                 sections 44 and
                                                                                                                                                                                                             and 4a
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                                                 Section
                                                 Section
                                                 Total tax    4 Payments
                                                              3
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                                                                    from          to employees,
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                                                                                                               66 April
                                                                                                                  April 2017
                                                                                                                            directors
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                                                                                                                        2017 to    Apriland
                                                                                                                             to 55 April 2018.status C
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                                                                                                                                                                              Amount in whole pounds only

                                                For    help completing your Return, call 0344 994                  4455
                                                 Do not include sub-contractors or agency staff in this section                                                               DO NOT include pence.                        ‘0’
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                                                or email levy.grant@citb.co.uk
                                                   Average
                                                  Total  of  all
                                                              number
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                                                                                                               sub-contractors  paid through
                                                   Total of all payments (before deductions) to all sub-contractors paid through CIS from
                                                  66 April  2017    to 5 April 2018.
                                                      April 2017 to 5 April 2018.
                                                                                                                                              CIS  from                YES
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                                                                                                                                                                                                                            00
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                                                   CIS Status
                                                        Status -– Please
                                                                     Please state
                                                                             state ifif your
                                                                                        your business
                                                                                              business isis paid
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                                                                                                                  “Gross” or
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                                                                                                                                                                         E        GROSS
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                                                   We will calculate the construction
                                                                          your Levy on    industry.
                                                                                              sub-contractors by mulitplying the tax in Box C by 5 to reach the gross taxable payment value, this figure will be
                                                   contractor     in the construction
                                                   levied at the approved rate.
                                                 Section
                                                                                           industry.
                                                                                                                                                                                                                                     3
                                                 Section 4a
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                                                                                                                                   have   deducted  tax
                                                                                                                                                  CIS    at
                                                                                                                                                         at 30%
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                                                                                                                                                                           or all sub-contractors.   ,section
                                                                                                                                                                                                   Please  refer
                                                                                                                                                                                                              4 only
                                                                                                                                                                                                           refer to the
                                                 6accompanying       guidance
                                                   April 2017 – 5 April
                                                  accompanying              2018?
                                                                      guidance    notes
                                                                                  notes for for further
                                                                                                 further help
                                                                                                         help completing
                                                                                                               completing this
                                                                                                                             this section.
                                                                                                                                  section.
                                                  CIS Status
                                                  Total         – Please  state  if your business     is paid “Gross” or “Net”   when   working for a main           E        GROSS           NET
                                                  Total payments     made    through
                                                                             through CIS CIS to
                                                                                              to taxable
                                                                                                 taxable sub-contractors,
                                                                                                          sub-contractors, less
                                                                                                                            less the
                                                                                                                                  the cost
                                                                                                                                      cost of
                                                                                                                                           of materials
                                                                                                                                              materials from        FF    £       Please complete sections 4 and 0  4a 0
                                                        payments
                                                  contractor   in themade
                                                                       construction
                                                  6 April 2017 to 5 April 2018.          industry.                                                      from       YES
                                                                                                                                                                          £                   5 5 3 4 0 0 0
Unit 908 Sample Business Park                                                               Return by: 30 June 2018
                                                       Sampletown                                                                                  Telephone: 0344 994 4455
                                                                                                                                                   Email: levy.grant@citb.co.uk
                                                       SA11 9LE
                                                                                                                                                   Website: citb.co.uk
                                               CITB 2018 LEVY RETURN
                                               •
                                               •
                                                    This form covers payments from 6 April 2017 to 5 April 2018
                                                     VATlaw
                                                    The       GB123456789
                                                         no. requires all employers in the construction industry including dormant companies to fill in a Levy Return
                                                                                                                                                                                                                                                                 4
                                               •    Please refer to the Levy Return Guidance Notes when completing this form
                                                     UTR no. 9876543210
                                               •    Please make    sure you turn over and complete the declaration on page 2

Section 1a:                                        Main activity
                                                   Section        1 Details of your business Our                records contain the following information about your business. Please amend if incorrect or complete
                                                   If incorrect please enter the description which best describes
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                                                                                                                             should inform us immediately if any of these details change in the future.
                                                     Contact name Daniel Evans                                                                 Email d.evans@debservices.co.uk
                                                   Section
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                                               CITB
                                                 Unit2018
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                                                            LEVY
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                                                      Contact name Daniel Evans
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                                               10Section 3            Payments to employees, including paid directors
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                                                    VAT no. GB123456789
                                                 The information given on this Levy Return is correct and complete. I agree to retain all supporting information for sections 3 and 4, and
                                                 Section        4     Construction Industry Scheme (CIS) payments and status
to all employees on your payroll on either          UTR no. 9876543210
                                                 understand     it may be required for verification.

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                                                                                                                          deducted      business)
                                                                                                                                   tax at 30% from some or all sub-contractors. Please refer to the
                                                   accompanying guidance notes for further help completing this section.
                                                   CITB
                                                   Write would   also like toofprovide  you withincluded
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                                                 Payments                   to self-employed workers, sub-contractors                                              , 5 5 ,3 4 0 . 0 0
                                                   Total payments    made
                                                                        on through  CISontoa taxable sub-contractors,  less the cost of materials from
                                                   and UTR    numbers       page 2 or
                                                   6 April 2017 to 5 April 2018.
                                                                                              separate sheet.                                           £ at any time
                                                       contact details above please tick this box. You can opt-out from future third-party marketing activity   F     by submitting a request in
                                                writing to unsubscribe@citb.co.uk
                                                                                                                                                                                                                                                         04/18




                                                   Do not include payments where tax was not deducted
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                                                                                                  to 5 information,                                                       , Notes.
                                                                                                       April 2018. please see our Privacy Notice in the Levy Return Guidance                                                ,        .
                                                   Average number of employees on the payroll.                                                        B                    4 2
Section 4:                                         If you have entered ‘0’ in box A , please tell us why.

                                               CITB, Levy & Grant Department, Bircham Newton, King’s Lynn, Norfolk PE31 6RH
                                                Section      4 Construction         Industry     Scheme       (CIS) payments                         and
                                                                                                                                                        CITB is a registered charity in England and Wales (Reg No 264289)
                                                                                                                                                      and instatus


Construction Industry Scheme
                                               CITB is the operating name of the Construction Industry Training Board (CITB)                                 Scotland (Reg No SC044875)                                                             2
                                                Have you deducted tax at 30% from some or all sub-contractors paid through CIS from                                                             Please complete section 4 only
                                                                                                                                                                         NO
                                                6 April 2017 – 5 April 2018?

(CIS) payments and status                                                                                                                                               YES                   Please complete sections 4 and 4a

                                                   Total tax deducted from sub-contractors paid through CIS from 6 April 2017 to 5 April 2018.                            C        £                    ,        1 1 ,5 6 8.             0 0

Part of the Levy is calculated based               We will calculate your Levy on sub-contractors by mulitplying the tax in Box C by 5 to reach the gross taxable payment value, this figure will be
                                                   levied at the approved rate.

on payments made to net paid (CIS                  Total of all payments (before deductions) to all sub-contractors paid through CIS from
                                                   6 April 2017 to 5 April 2018.
                                                                                                                                                                          D        £                    ,2 4 2 , 6 0 2 .                 0 0


taxable) sub-contractors. Levy will not            CIS Status – Please state if your business is paid “Gross” or “Net” when working for a main
                                                   contractor in the construction industry.
                                                                                                                                                                          E             GROSS                  NET



be assessed on any payments made to                Section 4a
                                                   Only complete this section if you answered Yes in section 4 and have deducted tax at 30% from some or all sub-contractors. Please refer to the

gross paid CIS sub-contractors.
                                                   accompanying guidance notes for further help completing this section.
                                                   Total payments made through CIS to taxable sub-contractors, less the cost of materials from
                                                   6 April 2017 to 5 April 2018.
                                                                                                                                                                          F        £                    ,       5 5 ,3 4 0 .             0 0
                                                                                                                                                                                                                                                        04/18




                                                   Do not include payments where tax was not deducted

                                               IM PORTANT – PLEASE TURN OVER TO COMPLETE AND SIGN THE DECLARATION.
                                               Please tick this box to confirm you have completed the declaration under section 5 overleaf.                                                                                                         1
                                               For help completing your Return, call 0344 994 4455
                                               or email levy.grant@citb.co.uk
                                                                                                                                                                                                                                                                 5
Section  3 Payments to employees, including paid directors
 Main activity                                                                                                                       Amount in whole pounds only
 If incorrect please enter the description which best describes the main activity
 Do   not include sub-contractors or agency staff in this section                                 Building maintenance
                                                                                                                    DO NOT include pence.     If nil, enter ‘0’
 of your business from the list on pages 16-17 of the Guidance Notes.
                                                                                                                 £
                                                                                                                              ,8 5 6 , 6 6 5 . 0 0
 Total gross taxable payments you made to employees, including paid                                         A
 directors, before deductions from 6 April 2017 to 5 April 2018.
 Section      1a Membership of employer organisations                                                                                                                                                    6
 Average number of employees on the payroll.
                                                                                                  FederationB of Master        4AV2E
                                                                                                                            Builders      (FMB)
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                                                                                                                DO NOT LE
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       Box C: Total tax deducted
         add.entered
    you have  A list of‘0’
                        many   employer
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 18-19 of the Guidance Notes.
                                         organisations is featured on pages
                                  A , please tell us why.                                         Home Builders  Federation
                                                                                                               THIS B O X   B LA   N  K
                                                                                                                                    (HBF)
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CITB
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•6 The
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           2017              employers in the construction industry including dormant companies to fill inNO
                        all 2018?
                  – 5 April                                                                                           a Levy Return
        from        each       of   the     CIS300/online
• Please make sure you turn over and complete the declaration on page 2
                                                                        contractor
• Please refer to the Levy Return Guidance Notes when completing this form
                                                                                                                   YES              Please    complete sections 4 and 4a

 Sectionmonthly
  Section
                   1      returns
                   2 Establishments
                        Details      of   that
                                         your     your
                                                  (a separate
                                                business     business
                                                                 Ourdivision      or part
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                                                                                       the following      business)
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                                                                                                                             £ these details ,change1 in1 the, future.
  Total tax deducted from sub-contractors paid through CIS           from
                                                                 where     6 April
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                                                                                                  Registration No.           £ GROSS
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                                                                                              levy.grant@citb.co.uk
      SA11 9LEguidance notes for further help completing this section.
 accompanying
                                                                                                    Website: citb.co.uk
 Total payments made through CIS to taxable sub-contractors, less the cost of materials from
 Section
 6 April 2017 to45 April
                     Construction
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                                                                                             F                                  £                ,      5 5 ,3 4 0 .             0 0




                                                                                                                                                                                                 04/18
 DoVAT
       Box D: Total CIS payments
     notno.  GB123456789
          include  payments where tax was not deducted
Have you deducted tax at 30% from some or all sub-contractors paid through CIS from
                                                                                             NO                                           Please complete section 4 only
6 April  no. 9876543210
   UTR 2017    – 5 April 2018?
IMPORTANT – PLEASE TURN OVER TO COMPLETE AND SIGN THE DECLARATION.
 Main
Please
       Provide
           activity
           tick
                          the total of all payments (before
                 this box to confirm you have completed the declaration under section YES                          5 overleaf. Please complete sections 4 and 4a                             1
       deductions)                                                                               Building maintenance
                                 listto
                                      on all CIS  paidsub-contractors.
 If incorrect please enter the description which best describes the main activity
 Total taxbusiness
 of your     deducted    from
                      from   thesub-contractors
                                         pages 16-17  ofthrough   CIS from
                                                          the Guidance        6 April 2017 to 5 April 2018.
                                                                           Notes.                                   C     £            ,     1 1 ,5 6 8.0                              0
       This       figure        can   on be   found
 Section 1a Membership of employer organisations
 We   will calculate    your   Levy      sub-contractors    in
                                                             by  the     column
                                                                  mulitplying   the  tax in Box C by  5 to reach the gross taxable payment value, this figure will be
 levied at the approved rate.
         are a member‘Total                                                                      Federation of Master                 Builders
                                                                                                                                        AVE         (FMB)
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                                                                                                 Home Builders      D     £Federation
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 6
    not include VAT)’ on the 12 monthly
    April of
 18-19    2017
             the to 5 April 2018.
                  Guidance     Notes.                                                                                 THIS
 If you do not belong to an employer organisation, please write ‘NONE’.
 CIS Status – Please state if your business is paid “Gross” or “Net” when working for a main                            E           GROSS              NET
    CIS300/online contractor returns that
 contractor in the construction industry.
 Section 1b Full names of sole trader or partners (if applicable)
    you have
 Section 4a   submitted to HMRC.
 Only complete this section if you answered Yes in section 4 and have deducted tax at 30% from some or all sub-contractors. Please refer to the
 accompanying guidance notes for further help completing this section.
 Section     2 made
                 Establishments        (a separate     division
                                                            less theor part  of thefrom
                                                                                      business)
 Total payments     through CIS to taxable
 6 April 2017 to 5 April 2018.
                                           sub-contractors,         cost of materials        F                                  £                ,      5 5 ,3 4 0 .             0 0




                                                                                                                                                                                                 04/18
 Write the total number of establishments included on this form and list their names, addresses, VAT numbers
 Do not include payments where tax was not deducted
 and UTR numbers on page 2 or on a separate sheet.
                                                                                                                                                           2
IMPORTANT – PLEASE TURN OVER TO COMPLETE AND SIGN THE DECLARATION.
 Section
Please      3 box
       tick this
                 Payments    to employees, including paid directors
                    to confirm you have completed the declaration under section 5 overleaf.Amount in whole pounds only                                                                       1
 Do not include sub-contractors or agency staff in this section                                                                      DO NOT include pence.               If nil, enter ‘0’

                                                                                                                               £
                                                                                                                                                 ,8 5 6 , 6 6 5 .
 Total gross taxable payments you made to employees, including paid                                                    A                                                         0 0
 directors, before deductions from 6 April 2017 to 5 April 2018.
 Average number of employees on the payroll.                                                                           B                         4 2
 If you have entered ‘0’ in box A , please tell us why.


 Section 4             Construction Industry Scheme (CIS) payments and status
Have you deducted tax at 30% from some or all sub-contractors paid through CIS from                                                       Please complete section 4 only
                                                                                                                       NO
6 April 2017 – 5 April 2018?

       Box E: CIS status                                                                                              YES               Please complete sections 4 and 4a


       Please state if your business is paid
 Total tax deducted from sub-contractors paid through CIS from 6 April 2017 to 5 April 2018.                            C       £                ,      1 1 ,5 6 8.              0 0

       ‘gross’ (without CIS tax deducted) or ‘net’
 We will calculate your Levy on sub-contractors by mulitplying the tax in Box C by 5 to reach the gross taxable payment value, this figure will be
 levied at the approved rate.

 Total (with     CIS(before
                         tax deducted)             when working             for                                                                  ,2 4 2 , 6 0 2 .
       of all payments         deductions) to all sub-contractors paid through CIS from                                 D       £                                                0 0
 6 April 2017 to 5 April 2018.
       a  main      contractor.
 CIS Status – Please state if your business is paid “Gross” or “Net” when working for a main                            E           GROSS              NET
 contractor in the construction industry.

 Section 4a
 Only complete this section if you answered Yes in section 4 and have deducted tax at 30% from some or all sub-contractors. Please refer to the
 accompanying guidance notes for further help completing this section.
 Total payments made through CIS to taxable sub-contractors, less the cost of materials from
 6 April 2017 to 5 April 2018.
                                                                                                                        F       £                ,      5 5 ,3 4 0 .             0 0
                                                                                                                                                                                                 04/18




 Do not include payments where tax was not deducted

IMPORTANT – PLEASE TURN OVER TO COMPLETE AND SIGN THE DECLARATION.
Please tick this box to confirm you have completed the declaration under section 5 overleaf.                                                                                                 1




                                                                                                                    For help completing your Return, call 0344 994 4455
                                                                                                                    or email levy.grant@citb.co.uk
                                                                                                                                                                                                         7
YES           Please complete sections 4 and 4a

Total tax deducted from sub-contractors paid through CIS from 6 April 2017 to 5 April 2018.     C     £             ,      1 1 ,5 6 8.        0 0
We will calculate your Levy on sub-contractors by mulitplying the tax in Box C by 5 to reach the gross taxable payment value, this figure will be                                     8
levied at the approved rate.

     Box F: Payments to taxable
Total of all payments (before deductions) to all sub-contractors paid through CIS from
6 April 2017 to 5 April 2018.
                                                                                                D     £             ,2 4 2 , 6 0 2 .          0 0

     sub-contractors less materials
CIS Status – Please state if your business is paid “Gross” or “Net” when working for a main
contractor in the construction industry.
                                                                                                E         GROSS          NET

   Only4acomplete
Section                        Box F if you have
      deducted tax at the temporary rate of
Only complete this section if you answered Yes in section 4 and have deducted tax at 30% from some or all sub-contractors. Please refer to the
accompanying guidance notes for further help completing this section.
Total 30%
      paymentsfrom     some CIS toor  allsub-contractors,
                                          sub-contractors.
               made through
6 April 2017 to 5 April 2018.
                                  taxable                 less the cost of materials from       F     £             ,     5 5 ,3 4 0 .        0 0




                                                                                                                                                        04/18
     Below we explain how we ‘gross up’ the
Do not include payments where tax was not deducted

     tax in Box– PLEASE
IMPORTANT            C, the impact
                                 TURN this
                                         OVERhasTOon COMPLETE AND SIGN THE DECLARATION.
Please tick this box to confirm you have completed the declaration under section 5 overleaf.                                                        1
     sub-contractors taxed at 30%, and how
     to complete Box F.



     Table A – example of a CIS monthly return
      Name                                           Verification number                  Total payments made                              Cost of materials              Total tax
                                                                                          (does not include VAT)                           (paid for by sub-contractor)   deducted
      123 Building Services Ltd                      V115455532                           1,000.00                                         0.00                           200.00
      456 Electricals Limited                        V115465539                           5,000.00                                         0.00                           0.00
      Steve Taylor                                   V168891254                           1,600.00                                         600.00                         300.00
                                                     Totals                               7,600.00                                         600.00                         500.00




     To keep the example simple we’ve assumed this employer only has one CIS monthly return.
     Box C of the Levy Return should contain the total tax deducted amount of £500. If Box F is blank the Levy will be
     calculated based on Box C as follows:
     • £500 x 5 = £2,500 (multiplying by 5 will gross the tax deducted back up to the taxable amount); then multiply £2,500 by
        the legislated Levy rate of 1.25% (£2,500 x 1.25% = £31 of Levy).




        In Table A sub-contractor Steve Taylor has been
        taxed at 30%. If Box F is completed the amount
        of Levy due is reduced.
        To complete Box F we need to look at each
        sub-contractor payment line as follows:
        • 123 Building Services Ltd has tax deducted
           and no materials so £1,000 was taxed.
        • 456 Electricals Ltd has zero tax deducted so
           we do nothing with this line, it is not needed
           for the Levy calculation.
        • Steve Taylor has tax deducted and material
           costs, so we take the £1,600 and subtract the
           materials of £600 leaving £1,000, as only
           £1,000 was taxed.
        • Repeat this process for each sub-contractor
           payment in the tax year, then add the taxed
           values together. It is this total that goes into
           Box F.
        In our example we use £1,000 from 123 Building                                                         Please do not subtract the total monthly ‘Cost of
        Services Ltd plus £1,000 from Steve Taylor giving                                                      materials (paid for by sub-contractor)’ from the total
        a total of £2,000 to enter into Box F. The Levy                                                        monthly ‘Total payments made (does not include
        calculation would therefore be:                                                                        VAT)’ as this may result in a higher Levy bill.

        • £2,000 multiplied by the legislated rate of
           1.25% (£2,000 x 1.25% = £25 of Levy).                                                               For help completing your Return, call 0344 994 4455
                                                                                                               or email levy.grant@citb.co.uk
                                                                                                                                                                                      9
8



                                                         9

                                                                                                                                                                                                                                    10
                                                        10


Section 5:
                                                         Section 5 Declaration
Declaration                                              The information you furnish to CITB in completing this Levy Return is in accordance with the requirements of the Industrial Training Act 1982
                                                         and will be used for purposes connected with CITB’s functions as an Industrial Training Board, e.g. for any Levy, Grant or research purposes.
                                                         The information given on this Levy Return is correct and complete. I agree to retain all supporting information for sections 3 and 4, and
The declaration needs to be signed by a                  understand it may be required for verification.



director, company secretary or someone
                                                             Your signature
                                                                              Daniel Evans                                                  Print name
                                                                                                                                                           DANIEL EVANS

                                                                              Daniel Evans Building Services                                           Managing Director                                      Date 1 / 6 / 18
in a similar position of responsibility.
                                                             Business name                                                                  Position

                                                         Keeping in touch with you about CITB’s Products and Services
                                                         CITB would like to send you marketing information about our products and services. If you would like to receive industry news, as well as
                                                         information about products and services provided and supported by CITB via email, telephone or post please provide your contact details
                                                         below. You can opt-out from future marketing activity at any time by submitting a request in writing to unsubscribe@citb.co.uk

If you are unsure about anything, please                        Email address     d . e v a n s @ d e b s e r v i c e s . c o . u k                                         The declaration
                                                                                              0 1 2 3 4              5 6 7 8 9 0                                           is on the back of
refer to the relevant page in this booklet,                     Contact telephone number
                                                                Post using the address on your levy return                                                                your Levy Return.
phone our Customer Operations Team                       CITB would also like to provide you with relevant information from selected third parties. If you would like to receive this information using the
                                                                                                                                                                        Please make sure
                                                         same contact details above please tick this box. You can opt-out from future third-party marketing activity at any time by submitting a request in
                                                         writing to unsubscribe@citb.co.uk
on 0344 994 4455 or email us at                                 I would like to receive relevant information from selected third parties.                               you complete the
                                                                                                                                                                        declaration before
levy.grant@citb.co.uk
                                                         Any information you provide us will be processed in accordance with the Industrial Training Act 1982, UK Data Protection Act 1998 as replaced,
                                                         amended or updated and the General Data Protection regulations ((EU) 2016/679), when it takes effect on 25 May 2018, as applicable. For more
                                                                                                                                                                         sending it back
                                                         information explaining how we use your personal information, please see our Privacy Notice in the Levy Return Guidance Notes.


                                                                                                                                                                              to us.
Fair Processing Notice                                  CITB, Levy & Grant Department, Bircham Newton, King’s Lynn, Norfolk PE31 6RH
                                                        CITB is the operating name of the Construction Industry Training Board (CITB)
                                                                                                                                                   CITB is a registered charity in England and Wales (Reg No 264289)
                                                                                                                                                   and in Scotland (Reg No SC044875)                                            2


The information you provide to CITB will be used to administer the Levy and Grant strictly in accordance with
the Industrial Training Act 1982 and for purposes connected with our role as an Industrial Training Board.
Your personal data will be held securely and treated confidentially and will not be disclosed to external parties
other than as required for the purposes described above or with your approval.
For more information explaining your legal rights and how we use your personal data please view our Privacy
Policy online at citb.co.uk/privacy
You have a right to request a copy of any personal data we hold about you and to correct any inaccuracies in your data.
CITB may wish to send you information about our products and services as well as provide you with relevant
information from selected third-parties. If you choose to receive industry news or information about products and
services you should provide your contact details. You can opt-out from future marketing activity at any time by
submitting a request in writing to unsubscribe@citb.co.uk




Checklist                                                                        It’s important to be accurate
Before signing the declaration on page 2 of your                                 Incorrect information is likely to result in a verification
Levy Return (Section 5), please check that you have:                             visit. Our staff may also visit employers who have not
   Completed all the relevant boxes                                              sent in a completed Levy Return. Legislation states
                                                                                 that we may ask to see all relevant records.
   Checked your business name and contact details
   Amended your business details in the                                          If you knowingly give incorrect or incomplete
   ‘Membership of employer organisations’                                        information you could be fined, go to prison, or both.
   Section (1a)
   Included your directors’ wages in Section 3 of
   the Return if your business is a limited company
   Explained why, if you have declared nil payroll
   in Section 3
   Put your name and CITB registration number
   on any continuation sheets and securely
   attached them
   Written amounts in whole pounds only
   Read the legal statement on page 2.


We recommend you keep a copy of the signed
CITB Levy Return for your records.
                                                                                 If you have any queries about completing your
                                                                                 Levy Return please call our Customer Operations
                                                                                 Team on 0344 994 4455 or email us at
                                                                                 levy.grant@citb.co.uk
                                                                                                                                                                                                                                    11
12


Why do I have to complete a                                  Can anyone other than CITB collect the Levy?
                                                             The Industrial Training Act 1982 does not give
2018 Levy Return?                                            authorisation to employers to levy any amounts
                                                             paid to any workers, including subcontractors. If
                                                             deductions are being made from any payments to
Completing your Levy Return is a                             you without your consent you may wish to seek
legal obligation.                                            independent legal advice.

It ensures you can access grants                             For further information on unauthorised deductions,
                                                             please visit: citb.co.uk/wagededuction
and funding for training.
                                                             Who should complete a Levy Return?
                                                             Every construction employer on our register needs
What about dormant companies?                                to complete an annual Levy Return providing
Dormant companies must still complete an annual              information about their workforce and wage bill.
Levy Return.

What happens if I don’t complete a Levy Return?
• We will send you an estimated Levy Assessment
• It will affect your entitlement to receive grant
   payments from us.




Levy rates
Levy rates applied to the 2018 Levy Return (tax year
6 April 2017 to 5 April 2018).
Levy     PAYE            Net paid (CIS taxable)   Assessed
Return                   sub-contractors
2018     0.35%           1.25%                    2019



Levy exemptions and reductions
             2018 Levy Return thresholds
Small        Less than     If payments made to PAYE
Business     £80,000       and net paid (CIS taxable)
Levy                       sub-contractors were less
Exemption                  than £80,000 you will not pay
                           a Levy but do need to complete
                           a Return.
Small        Between       If payments made to PAYE and
Business     £80,000 –     net paid (CIS taxable) sub-
Levy         £399,999      contractors were more than
Reduction                  £80,000 but less than £400,000
                           you will receive an automatic
                           reduction of 50%.




More information is available on our website
citb.co.uk/levy
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Payment terms                                    What does the Levy support?
Can I pay by Direct Debit instalments?           CITB’s Levy and Grant system ensures that
Yes, if you complete your Levy Return on time.   the British construction industry has the skilled
A Direct Debit mandate is available on our       workforce that it needs. The Levy funds that we
website citb.co.uk/levy/paying                   collect from employers are invested back into the
If you prefer you can pay in one lump sum.       industry through training. This helps to drive up
                                                 standards to ensure projects are completed safely,
                                                 sustainably, on time and within budget.
                                                 For employers in the construction industry, the Levy
                                                 means that we can:
                                                 •P
                                                   rovide grants to train and develop the skills of
                                                  their workforce
                                                 •O
                                                   ffer high-quality apprenticeships, combining
                                                  college learning with on-site experience
                                                 •D
                                                   evelop occupational standards and qualifications
                                                  for construction
                                                 •P
                                                   romote the construction industry, encouraging
                                                  a diverse range of people to enter it
                                                 •C
                                                   arry out research into industry trends and future
                                                  skills requirements
                                                 • Influence Government policy in relation to the
                                                    construction industry.
For more information visit
citb.co.uk/levysupport




                                                 Can I claim grant?
                                                 All eligible employers who are registered with
       If you don’t send                         CITB and up to date with their Levy Returns can
        your completed                           claim grant.
     2018 Levy Return by
                                                 Grant is paid electronically directly into your bank
   30 November 2018 your
                                                 account. If CITB do not have your bank details
   eligibility for all 2018/19
                                                 please complete the Bacs Payment Authorisation
       Grant claims will
                                                 Form attached to your Levy Return or email the
             be lost.
                                                 details to levy.grant@citb.co.uk to receive grant.
                                                 These bank details will be used only for the
                                                 payment of grant. They will not be used to collect
                                                 levy payments due.
                                                 Please include the following in your email:
                                                 • CITB Registration Number
                                                 • Business Name
                                                 • Account Holder Name (if this is not your
                                                    Business Name)
                                                 • Bank Name
                                                 • Bank Account Number
                                                 • Bank Sort Code




                                                 For more information about grants visit
                                                 citb.co.uk/grant
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