Guidance Notes A guide to completing your Levy Return - CITB
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2018 LEVY RETURN
Guidance Notes
A guide to
completing your
Levy Return
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
amend ifif incorrect
incorrect or
or complete
complete
Details of your business
where
where blank.
blank. You
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 ???
Section01234 567 of
892
Fax
Fax no.
no. Non-printing
1 Details your business Our records contain the following information about your business. Please amend if incorrect or complete
where blank. You should inform us immediately if any of these details change in the future.
Colours
Perf
Please check the information in this section Daniel
Contact nameEvans
Unittel908
DanielBuilding
Sample
Evans Services Registration
Email No. 11234567
d.evans@debservices.co.uk Laser
no. 01234
CITB 2018 LEVY RETURN
Contact 567Business
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07712 3452018
Mobile tel no.678 JOB LOCATION:
PRINERGY 3
is correct. If it isn’t, amend it. FaxSampletown
• This form 01234
no. 567 892
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
9LE
It is essential that these boxes are
• Please to the Levy Return Guidance Notes when completing this form
Daniel
• Please Evans
make sure Building
you turn Services
over and complete the declaration on page 2
Website: citb.co.uk
Registration No. 11234567
Unit 908 Sample
no. GB123456789
Section 1 Details Business
of your Park
business
Return by: 30 June 2018
Our records contain the following information about your business. Please amend if incorrect or complete
not left blank.
VAT
VAT no. where blank. You should inform us immediately if any of these details change in the future.
Sampletown Telephone: 0344 994 4455
UTR no.
Contact
UTR 9876543210
no. name Daniel Evans Email d.evans@debservices.co.uk
Email: levy.grant@citb.co.uk
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Main Contact activity
tel no. 01234 567 890 tel no. 07712
Website:
Mobile 678 345
citb.co.uk
IfIf incorrect
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enter the
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of yourno.
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from the
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list on
on pages
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
of employer organisations Registration No. 11234567
Federation
Return by: 30 of Master Builders
AVE (FMB)
IfIf you
Main Unit
you are
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are aa member
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activity Sample
of any
any employer
Business
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Park
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Your UTR is your 10 digit Unique Tax X BLAN K
please
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add. A
A list
list of
of many
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employer organisations
organisations is
is featured
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pages
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If incorrect
18-19
18-19 of
of the
theplease enterNotes.
Guidance
Guidance the description which best describes the main activity
Notes. Home Builders
Building
Telephone: 0344 Federation
maintenance
TH994
IS BO
4455 (HBF)
of your business from the list on pages 16-17 of the Guidance Notes.
IfIf you
you do
do not
not belong
belong toto an
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employer organisation,
organisation, please
please write
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)
If you are a member of any employer organisation not listed in this box,
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BOX BLAN
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VAT no. A list of many employer organisations is featured on pages
18-19 of the Guidance Notes. Home Builders Federation
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you do belong to an employer organisation, please write ‘NONE’.
What is my main activity? Section
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If incorrect please Full the
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description which trader or partners
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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
Choose which main activity best and
and UTR
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represents your business. If it has Section
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include
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agency staff
staff in
division
not listed
is featured
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in this pages
section
section
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Amount
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in whole
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BOX BLAN
Home Builders Federation
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18-19 of the Guidance Notes. TH£IS
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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
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taxable payments
payments you
you made
made to employees,
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including paid
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directors,
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April 2018.
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Average
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number of
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of employees
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the payroll.
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Section 1b
3 Full namesto
Payments ofemployees,
sole trader or partners
including (if applicable)
paid directors
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.
£
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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
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payments andbusiness)
status
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Average
Have
number employees on the payroll. B 4 2
Have youyou deducted
deducted tax tax at
at 30%
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from some
some or or all
all sub-contractors
sub-contractors paid
paid through
through CIS
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from NO Please
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complete section 4 only
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April
April
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youUTR
the
2017
have
total
–– 55number
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2017enteredApril‘0’
numbers on
of establishments included on this form and list their names, addresses, VAT NO
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page A ,onplease tell us sheet.
a separate why.
numbers
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YES Please
Please complete
complete sections
sections 44 and
and 4a
4a
YES
Section
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Total tax 4 Payments
3
tax deducted Construction
from to employees,
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from sub-contractors paid
paid through
including
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paid
66 April
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directors
payments
2017 to Apriland
to 55 April 2018.status C
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Total deducted sub-contractors through C ,, 1 1 ,, 5 6 If8nil,..enter
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’
Have
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will deducted
calculate taxLevy
your at 30% sub-contractors
from some or all by sub-contractors paid through CIS5from
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the tax
tax in
in Box
Box CC by
by 5 to
to reach
reach the gross
gross taxable
theANO taxable payment
Please value,
value, this
complete figure
figure4will
section onlybe
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We
Total
6leviedwill calculate
gross
April 2017 taxableyour
payments
–approved
5 April 2018? on
yousub-contractors £
made to employees, mulitplying
including paid payment this will be 0
levied atat the
directors, the approved
before
rate.
rate.from 6 April 2017 to 5 April 2018.
deductions
or email levy.grant@citb.co.uk
Average
Total of all
number
paymentsof employees
(before to all
on the payroll.
deductions) ££ ,,42 24 2 ,, 6 0 2 .. 00
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
BD
D
Please complete sections 4 and 4a
00
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If
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have enteredfrom
‘0’ insub-contractors
box A , please paidtell us why. CIS from 6 April 2017 to 5 April 2018.
through C £ , NET 1 1 ,5 6 8.0 0
CIS Status
Status -– Please
Please state
state ifif your
your business
business isis paid
paid “Gross”
“Gross” or
or “Net”
“Net” when
when working
working for
for aa main
main E
E GROSS
contractor in
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
Section 4 Construction Industry Scheme (CIS) payments and status
4a
, 2complete
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Total of all payments (before deductions) to all sub-contractors paid through CIS from D £ all sub-contractors. 0 0
Only
Have
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you
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complete to 5this
deducted section
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this 2018.
section ifif you
at 30% from
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in section
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and have
all sub-contractors
Yes deducted
paid through
have deducted tax
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at 30%
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fromNOsome
some or Please
or all sub-contractors. ,section
Please refer
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6accompanying guidance
April 2017 – 5 April
accompanying 2018?
guidance notes
notes for for further
further help
help completing
completing this
this section.
section.
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Total – Please state if your business is paid “Gross” or “Net” when working for a main E GROSS NET
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less the
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6 April 2017 to 5 April 2018. industry. from YES
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Email: levy.grant@citb.co.uk
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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
wherethe mainYou
blank.
of your business from the list on pages 16-17 of the Guidance Notes.
activity Building maintenance
should inform us immediately if any of these details change in the future.
Contact name Daniel Evans Email d.evans@debservices.co.uk
Section
Contact tel1a
no. Membership
01234 567 of employer organisations Mobile tel no. 07712 345 678
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CITB
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• TheSampletown
law requires all employers in the construction industry including dormant companies to fill in a Levy Return
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Section 4 Construction Industry Scheme (CIS) payments and status
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Guidance Notes.
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help to 5 April 2018
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CITB 2018 LEVY RETURN
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belong to an employer organisation, please write ‘NONE’.
• This form covers payments from 6 April 2017 to 5 April 2018
7Only
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when completing this form
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pageof2 materials from
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6 April 2017 to 5 April 2018.
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, amend
Section
8 1 Details of your business Our records contain the following information about your business. Please if incorrect or complete
04/18
Do not include payments where tax was not deducted where blank. You should inform us immediately if any of these details change in the future.
Section 2 Establishments (a separate division or part Email of the business)
d.evans@debservices.co.uk
IM PORTANTDaniel Evans
Contact name
Section 3:
– PLEASE TURN OVER TO COMPLETE AND SIGN THE DECLARATION.
9Write the total
Contact
Please tel this
tick no. 01234
number
box 567
to confi rma890
of establishments
you
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completed the declarationMobile
havesheet. under no. 07712
addresses,
tel section 345 678
VAT numbers
5 overleaf. 2 1
and UTR numbers on page 2 or on separate
Fax no. 01234 567 892
10Section 3 Payments to employees, including paid directors
Payments to employees, Daniel Evans Building Services Registration No. 11234567 Amount in whole pounds only
Do not include sub-contractors or agency staff in this section DO NOT include pence. If nil, enter ‘0’
TotalUnit 908 payments
Sample you Business Park Return by: 30 June 2018
gross taxable made to employees, including paid A £ 8 5 6 ,6 6 5 .0 0
including paid directors Sampletown
directors, before deductions from 6 April 2017 to 5 April 2018.
Average number of employees on the payroll.
SA11 9LE
Section 5 Declaration
Telephone: 0344 994 4455 ,
Email: levy.grant@citb.co.uk
B 4 2
If you have entered ‘0’ in box A , please tell us why. Website: citb.co.uk
Please inform us of your total payments
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.
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.
EXCLUDE
Dathe
niel following from this declaration:
Have you deducted tax at 30% from some or all sub-contractors paid through CIS from
6Main
April Evans
activity
Your signature
2017 – 5 April 2018? Print name
BuildingDANIEL
NO
EVANS
Please complete section 4 only
a wage or salary. Part-time employees If incorrect please enter the description which best describes the main activity
of your business from the list on pages 16-17 of the Guidance Notes.
maintenance
YES Please complete sections 4 and 4a
should be counted as appropriate •Section
Pensions
Business name Daniel Evans
1a Membership Building organisations
of employer Services
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‘NONE’. by CITB via email, telephone or post please provide your contact details
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from future marketing activity at any time by submitting a request in writing to£unsubscribe@citb.co.uk
Total payments (before deductions) paid through CIS from D
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April 2017 opt-out
to 5 April 2018.
Section 1b Full names of sole trader or partners (if applicable)
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address d . National
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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
Section
I would 3 Payments to employees,
information fromincluding paid directors
ornot agency staff.orTURN
like to receive relevant selected third parties. Amount in whole pounds only
IM
Do PORTANT – PLEASE
include sub-contractors agency OVER TOsection
staff in this COMPLETE AND SIGN THE DECLARATION. DOProtection
Any information you provide us will be processed in accordance with the Industrial Training Act 1982, UK Data NOT includeAct
pence. If nil, enter ‘0’
1998 as replaced,
amended
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Total ortaxable
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A 5 6 6 For
as applicable. 6 more
5 0 0 1
information
directors, explaining
before how we
deductions use
from your 2017
6 April personal
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
5Section 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)
If you are a member of any employer organisation not listed in this box,
DO NOT LE
please
If
Box C: Total tax deducted
add.entered
you have A list of‘0’
many employer
in box
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)
If you do not belong to an employer organisation, please write ‘NONE’.
CITB
Section
In Box
Section 2018 4 C
1b
you
FullLEVY canofsimply
Construction
namesRETURN Industry
sole
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trader
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Scheme (CIS) payments
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from6 April
some tax
2017
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•6 The
Aprillaw requires
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
records contain of the
the following business)
information about your business. Please amend if incorrect or complete
£ these details ,change1 in1 the, future.
Total tax deducted from sub-contractors paid through CIS from
where 6 April
blank. You2017 to 5inform
should April us
2018.
immediately Cif any of 5 6 8.0 0
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and submitted
Contact
will
UTR name your
calculate
numbers Daniel in
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on page 2onEvans
or year to 5sheet.
sub-contractors
on a separate April 2018.
by mulitplying theThis
Write the total number of establishments included on this form and list their names, addresses, VAT numbers
C by 5d.evans@debservices.co.uk
tax in Box Email
2
to reach the gross taxable payment value, this figure will be
levied at the approved rate.
figure
Contact tel no.will
01234 be grossed
567 890up by CITB at 20% Mobile tel no. 07712 345 678
Section 3 Payments to employees, including paid paid
throughdirectors
, 2 pounds
4 2 only ,6 0 2. 0 0
Total of all payments (before deductions) to all sub-contractors CIS from D £ Amount in whole
6 Fax
April 2017 01234
to 5 April 567
2018. 892
(multiplied by 5) to arrive at the taxable
no.
Do not include sub-contractors or agency staff in this section DO NOT include pence. If nil, enter ‘0’
Total
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gross –taxable
Daniel
contractor in theEvans and
Please payments
construction Levy
state if your
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industry.will
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paid “Gross”
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or “Net”paid
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Registration No. £ GROSS
AE 11234567
, 8 NET
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answered why.
in section 4 and have deductedEmail:
tax at 30% from some or all sub-contractors. Please refer to the
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
2018. Industry Scheme (CIS) payments and status
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)
If youheaded payments
of any employer organisation notmade listed in (does
this box,
DO NOT LE
Total
please all payments
ofadd. (before
A list of many deductions)
employer to all sub-contractors
organisations is featured onpaid through CIS from
pages
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BOX B,LA 2N 4K2 , 6 0 2 . 0
(HBF) 0
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
7YES 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
98
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
1112
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
1314
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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