Making Tax Digital deadline: CIS subcontractor risks and actions for project teams
Reviewed by Tom Sullivan

First reported on The Construction Index
30 Second Briefing
Making Tax Digital for Income Tax hits a key deadline on 7 August, when 864,000 self‑employed taxpayers must submit their first quarterly digital update instead of the traditional annual self‑assessment return. Construction subcontractors operating under CIS are heavily exposed, as many fall within scope and must now keep compatible digital records and use approved software rather than paper or basic spreadsheets. Non‑compliance from this quarter will start accruing penalty points, creating immediate administrative and cashflow risk for smaller site-based operators.
Technical Brief
- CIS subcontractors with multiple small contracts risk duplicated errors where site-level records are not centrally digitised.
- Site-based operators relying on daywork sheets and paper invoices must now integrate these into compliant digital workflows.
Prepared by collating external sources, AI-assisted tools, and Geomechanics.io’s proprietary mining database, then reviewed for technical accuracy & edited by our geotechnical team.


