Guidance Notes 2021 LEVY RETURN - A guide to completing your Levy Return
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2021 LEVY RETURN
Guidance Notes
A guide to
completing your
Levy Return
citb.co.uk/levy
Contents
How to complete your 2021 Levy Return 03
Checklist11
It’s important to be accurate 11
Why do I have to complete a 2021 Levy Return? 12
Levy rates 13
Payment terms 14
How we use the Levy 14
Can I
List of main activities 16
complete my
Levy Return online? Membership of employer organisations 18
Yes, visit
citb.co.uk/levyonline
to sign up.
Legal statement
Employers wholly or mainly engaged in construction industry
activities are required to complete a Levy Return. If we do not
receive your Levy Return, we will 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 with the Industrial Training
Act 1982, s6(5).
How to complete your
2021 Levy Return CITB 2021 LEVY RETURN
•
•
This form covers payments from 6 April 2020 to 5 April 2021
The law requires all employers in the construction industry including dormant companies to fill in a Levy Return
• Please refer to the Levy Return Guidance Notes when completing this form
• Please make sure you turn over and complete the declaration on page 2
Section 1 Section 1 Details of 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.
Details of your business
Contact name A Sample Email asample@email.co.uk
Contact tel no. 07123 456 789 Mobile tel no.
CITB 2021 LEVY RETURN
Please check the information in this section is correct. •
•
This form covers payments from 6 April 2020 to 5 April 2021
The law requires all employers in the construction industry including dormant companies to fill in a Levy Return
A Sample Building
to the Services
If it isn’t, amend it.
• Please refer Levy Return Guidance Notes when completing this form Registration number: 1234567
• 123 Brick
Please Lane
make sure you turn over and complete the declaration on page 2
Return by: 30 June 2021
Anytown Our records contain theTelephone:
following information about your business. Please amend if incorrect or
Section
AN2 9XX 1 Details of your business
0344 994 4455
complete where blank. You should inform us immediately if any of these details change in the future.
You will only have a Companies House number
Email: levy.grant@citb.co.uk
Contact name A Sample Email asample@email.co.uk
if your business has been incorporated as a Contact tel no. 07123 456 789
Companies House no.
Mobile tel no.
limited company. Main activity
If incorrect, please enter the description which best describes the main activity Building maintenance
of A Sample
your Building
business fromServices
the list on pages 16 –17 of the Guidance Notes.
A company is a legal entity with a separate identity
Registration number: 1234567
123 Brick Lane
Return by: 30 June 2021
Section
Anytown 1a Membership of employer organisations
Telephone: 0344 994 4455
from those who own or run it. Federation of Master Builders
(FMB)
AN2are
If you 9XXa member of any employer organisation not listed in this box,
Email: levy.grant@citb.co.uk
please add. A non-exhaustive list of employer organisations is featured
on pages 18 –19 of the Guidance Notes. Home Builders Federation (HBF )
If you do not belong to an employer organisation, please write ‘NONE’.
Section
Companies1b Full
House no.names of sole trader or partners (if applicable)
What is my main activity? Main activity
If incorrect, please enter the description which best describes the main activity Building maintenance
Choose which main activity best represents your
of your business from the list on pages 16 –17 of the Guidance Notes.
Section 2 Establishments (a separate division or part of the business)
Section 1a Membership of employer organisations
business. If it has changed, it is important that you IfThe
youtotal
are number
Provideadd.
please
a memberof establishments
theirAname,
of any employertoorganisation
address, CITB
non-exhaustive
be includednot
list ofRegistration
in your
listedLevy Assessment.
in this
Number andisCompanies
employer organisations
box, Federation of Master Builders (FMB)
featured House number overleaf.
Home Builders Federation (HBF )
2
on pages 18 –19 of the Guidance Notes.
detail this on the Levy Return. For a list of main If you do not belong to an employer organisation, please write ‘NONE’.
Section 3 Payments to employees, including paid directors Amount in whole pounds only
activities, please see pages 16–17.
Do not leave blank
Section 1b sub-contractors
Do not include Full names oforsole trader
agency staffor
in partners
this section(if applicable)
, 8 5 6, 6 6 5 .
Total gross taxable payments made to all employees on the payroll, A £ 0 0
including paid directors, before deductions from 6 April 2020 to 5 April 2021. p
Average number of employees on the payroll. B 4 2
Section
If 2 Establishments
you have entered (a us
‘0’ in box A , please tell separate
why. division or part of the business)
The total number of establishments to be included in your Levy Assessment.
Provide their name, address, CITB Registration Number and Companies House number overleaf.
2
Amount in whole pounds only
Section 4 Construction Industry Scheme (CIS) payments and status Do not leave blank
Section 3 Payments
Total tax deducted to employees,
from sub-contractors paid throughincluding
CIS from paid directors
C £ 1 1 only
5 6 8. 0 0
6 April 2020 to 5 April 2021. ,
Amount in whole pounds
Do not leave blank
, p
Do not include sub-contractors or agency staff in this section Do not leave blank
£ £ ,, 8 5 6
2 ,, 6
6 6
0 5
Total gross taxable payments made to allto
employees on the payroll, A 0 0
Total of
including
all payments
paidCIS
paid through
(before deductions)
directors,
from 6 before deductions
April 2020
all sub-contractors
from
to 5 April 6 April 2020 to 5 April 2021.
2021.
D 2 4 2 .. 0 0 p
p
Average number of employees on the payroll. B 4 2
CIS Status – Please state if your business is paid “Gross” or “Net” E GROSS NET
If you working
when have entered ‘0’ in contractor
for a main box A , please
in thetell us why. industry.
construction
For help completing your Levy Return,
Have you deducted tax at 30% from some or all sub-contractors AmountLeave Boxpounds
in whole F blank and continue
only
Section 4 Construction Industry Scheme (CIS) payments and status
paid through CIS from 6 April 2020 – 5 April 2021?
NO on the next page
Do not leave blank
£
Total tax deducted from sub-contractors paid through CIS from 1 1 ,5 6 8. 0
call 0344 994 4455 or email levy.grant@citb.co.uk
C 0
6 April 2020 to 5 April 2021. , YES Complete Box F p
Do not leave blank
Pleaseof refer to the accompanying guidance
to allnotes for further
£
, 2 4 2,6 0 2.
Total all payments (before deductions) sub-contractors D 0 0
help through
paid completing this section.
CIS from 6 April 2020 to 5 April 2021. p
03
Total payments, less the cost of materials, made through CIS
to taxable sub-contractors from 6 April 2020 to 5 April 2021.
F £
, 5 5, 3 4 0. 0 0 p
CIS Status – Please state if your business is paid “Gross” or “Net” E GROSS NET
Do not include payments where tax was not deducted
when working for a main contractor in the construction industry.
04/19
IMPORTANT
Have you deducted–tax
PLEASE
at 30% fromTURN
some or OVER TO COMPLETE
all sub-contractors
NO AND SIGN THE DECLARATION.
Leave Box F blank and continue
on the next page
paid through CIS from 6 April 2020 – 5 April 2021?Section
AN2 9XX 1 Details of your business
complete where blank. Email:
You should inform us immediately if any of these details change in the future.
levy.grant@citb.co.uk
Contact name A Sample Email asample@email.co.uk
Contact tel no. 07123 456 789 Mobile tel no.
Companies House no.
CITB 2021 LEVY RETURN 04
• Main activity
This form covers payments from 6 April 2020 to 5 April 2021
• IfThe
incorrect, please enter
law requires the description
all employers which best describes
in the construction industrythe main activity
including Building maintenance
dormant companies to fill in a Levy Return
• ofPlease
your
A business
refer
Sample to from the list
the Services
Building Levy on pages
Return 16 –17 of
Guidance the Guidance
Notes Notes.
when completing this form
Section 1a • Please make sure you turn over and complete the declaration on page 2 Registration number: 1234567
123 Brick Lane
Section
Anytown
1a Membership of employer organisations Return by: 30 June 2021
Our records contain the following information about your business. Please amend if incorrect or
Section 1 Details of your business Telephone: 0344 994 4455
where blank. Federation of us
Master Builders
if any of (FMB)
Membership of employer organisations
If you
AN2are
9XXa member of any employer organisation not listed complete
in this box, You should inform immediately these details change in the future.
please add. A non-exhaustive list of employer organisations is featured Email: levy.grant@citb.co.uk
onContact name
pages 18 –19 ofA Sample
the Guidance Notes. Homeasample@email.co.uk
Email Builders Federation (HBF )
If you do not belong to an employer organisation, please write ‘NONE’.
Contact tel no. 07123 456 789 Mobile tel no.
Section 1b Full names of sole trader or partners (if applicable)
Please detail any employer organisations you Companies House no.
Main activity
belong to. For a list, and to find out why we need DO NOT LEAVE THIS BOX BLANK. If you don’t belong
If incorrect, please enter the description which best describes the main activity
of A Sample
your Building
business
123 Brick Lane
fromServices
the list on pages 16 –17 of the Guidance Notes.
Section 2 Establishments (a separate division or part of the business)
Building maintenance
Registration number: 1234567
Return by: 30 June 2021
this information, see pages 18–19. to an employer organisation, you should
Section 1a Membership of employer organisations
The
Anytown
total
AN2
IfProvide
9XX
you aretheir
a member of any employer organisation not listed
state ‘NONE’.
number of establishments to be included in your Levy Assessment.
in this box,
name, address, CITB Registration Number and Companies House number
Telephone: 0344 994 4455
Federation of Master Builders (FMB)
Email: levy.grant@citb.co.uk
overleaf.
2
please add. A non-exhaustive list of employer organisations is featured
on pages 18 –19 of the Guidance Notes. Home Builders Federation (HBF )
Section
If you do not 3 belongPayments
to an employerto employees, including
organisation, please paid directors
write ‘NONE’.
Amount in whole pounds only
Section 1b
Do not leave blank
Do not include
Section
Companies 1b
Housesub-contractors
no.names ofor
Full agency
sole staffor
trader in partners
this section(if applicable)
, 8 5 6, 6 6 5 .
Total gross taxable payments made to all employees on the payroll, A £ 0 0
Main activity
including paid directors, before deductions from 6 April 2020 to 5 April 2021. p
Full names of sole traders or partners If incorrect,
Average pleaseofenter
number the description
employees which best describes the main activity
on the payroll.
of your business from the list on pages 16 –17 of the Guidance Notes.
B
Building maintenance
4 2
Section
If 2 Establishments
you have entered (a us
‘0’ in box A , please tell
Section 1a Membership of employer organisationsseparate
why. division or part of the business)
Federation of Master Builders (FMB)
Only complete this section if your business is not
IfThe
youtotal
are number
a member of any employertoorganisation
of establishments be includednot listedLevy
in your in this box,
Assessment.
please
Provideadd.
theirA4non-exhaustive
name, list ofRegistration
address, CITB employer organisations
Number isCompanies
featured
and(CIS) House number overleaf. Amount in whole pounds only
2
Section Construction Industry Scheme payments and status
Home BuildersDoFederation
not leave blank(HBF )
on pages 18 –19 of the Guidance Notes.
a limited company.
If youtax
do deducted
not belongfrom
to an employer organisation, please
CISwrite
from‘NONE’.
Total
Section 3 5 April
6 April 2020 to Paymentssub-contractors
2021.
paid through
to employees, including paid C
directors £ 1 1 only
, pounds
Amount in whole ,5 6 8.
0 0
p
Section 1b sub-contractors
Do not include Full names oforsole trader
agency staffor
in partners
this section(if applicable) Do not leave blank
Total of all payments
gross (before deductions)
taxable payments made to allto all sub-contractors
employees on the payroll, A
D £ £ 84
, 2 5 6
2, 6 6
0 5
2. 0 0
p
paid through
including paidCIS from 6 before
directors, April 2020 to 5 April
deductions 2021.
from 6 April 2020 to 5 April 2021.
Average number of employees on the payroll.
4 2
Section 2
B
CIS Status – Please state if your business is paid “Gross” or “Net”
Section
If 2for aEstablishments
you working
when have entered ‘0’ in contractor
main box A , please
(a
in thetell
separate division
us why. industry.
construction
E the business)
or part of GROSS NET
Establishments
The total number of establishments to be included in your Levy Assessment.
Provide
Have their
you name, address,
deducted CITB
tax at 30% Registration
from Number
some or all and Companies House number overleaf.
sub-contractors Leave Box F blank and continue
2
Section
paid through4CISConstruction
from 6 April 2020Industry Scheme (CIS) paymentsNO
– 5 April 2021? and status Amount in wholeonpounds
Do not leave blank
only
the next page
Section 3 Payments
Total tax deducted to employees,
from sub-contractors paid throughincluding
CIS from paid directors
C £ Amount in whole 1 1 only
pounds 5 6 8. 0 0
6 April 2020 to 5 April 2021. YES , Complete ,
Box F p
If you have more than one construction
Do not leave blank
Do not include sub-contractors or agency staff in this section
Section to2the(continued) Do not
Establishments (a separate division or part of the leave blank
business)
, 8 5 6, 6 6 5 . 00 00
Please
Total refertaxable
gross accompanying
payments madeguidance notes for
to all employees on further
the payroll, A £
£
, 2 4 2,6 0 2.
Total of allpaid
help completing
including paymentsthis(before
directors, section.deductions)
before deductionstofrom all sub-contractors
6 April 2020 to 5 April 2021. D p
establishment, enter the details for each one on
paid through
Provide CISoffrom
details 6 April 2020 to 5 April 2021. p
Total payments, ofallemployees
less establishments
the cost ofon declared
materials, on page
made 1. Continue
through CIS on a separate sheet if necessary.
Average
toName
taxable
number the
sub-contractors from 6 April 2020
payroll.
to 5 April 2021.
B
F £ 25 5 , 3
,4 Registration 4 0. 0 0
of establishment Address Postcode CITB Companies p
House
page 2 or on a separate sheet attached firmly to
CIS
Do
If youStatus
nothave –entered
include Please
paymentsstate
‘0’ if where
in boxyour business
tax was isnot
paid “Gross” or “Net”
us deducted E GROSS NumberNET
(if known) number
A , please tell why.
when working for a main contractor in the construction industry.
1 DE Demolition 04/19
Anchor Industrial Estate,
your Levy Return. If your construction establishment IMPORTANT
Section
Have you deducted
paid through
Please
–taxPLEASE
4 Construction
CISbox
tick this
at 30% from
fromto
6 April
TURN
some or OVER
Industry
confi2020
all
Anytown
– 5 April
rm you have
TO COMPLETE
sub-contractors
Scheme
2021?
(CIS) paymentsNO AND
and SIGN
AN7
status THE
OWN
Amount 2345678
in DECLARATION.
Leave Boxpounds
whole
completed the declaration under section 5 overleaf.
F blank
on the next page
Do not leave blank
9876 543211
and continue
only
1
1 1 5 6 8. 0 0 p
does not currently have a CITB Registration
2Total tax deducted from sub-contractors paid through CIS from
Anytown £
2020 toHomes 123 Business House, C
6 April 5 April 2021. YES AN6 ITDoY not leave,blank
Complete, Box F 9876
3456789 543212
Anytown
Number, or you do not know this, please leave Please
3Total of refer
help through
paid completing
to the accompanying
all payments guidance
(before deductions)
this section.
CIS from
to allnotes for further
sub-contractors
6 April 2020 to 5 April 2021.
Total payments, less the cost of materials, made through CIS
D £
, 2 4 2,6 0 2.
0 0
p
£ 5 5, 3 4 0. 0 0
this column blank.
F
to taxable sub-contractors from 6 April 2020 to 5 April 2021.
CIS Status – Please state if your business is paid “Gross” or “Net” E
, p
4 GROSS NET
Do notworking
when includeforpayments where tax
a main contractor in was not deducted
the construction industry.
An establishment is regarded as an entity in a
04/19
5Have you deducted–tax at 30% from some or all sub-contractors Leave Box F blank and continue
IMPORTANT PLEASE TURN OVER TO COMPLETE
paid through CIS from 6 April 2020 – 5 April 2021?
NO AND SIGN THE DECLARATION.
on the next page
Please tick this box to confirm you have completed the declaration under section 5 overleaf. 1
commercial sense of a separate house of business or 6 YES Complete Box F
commercial organisation. It does not include in-house Please refer to the accompanying guidance notes for further
help completing this section.
7Total payments, less the cost of materials, made through CIS
departments, separate office locations, building sites, to taxable sub-contractors from 6 April 2020 to 5 April 2021.
Do not include payments where tax was not deducted
F £
, 5 5, 3 4 0. 0 0 p
yards etc. 8
04/19
IMPORTANT – PLEASE TURN OVER TO COMPLETE AND SIGN THE DECLARATION.
Please
9 tick this box to confirm you have completed the declaration under section 5 overleaf. 1
10complete where blank. You should inform us immediately if any of these details change in the future.
Section 2 AEstablishments
Contact name Sample (a separate division or part ofEmail
theasample@email.co.uk
business)
Contact
The tel no. 07123
total number 456 789
of establishments to be included in your Levy Assessment. Mobile tel no.
Provide their name, address, CITB Registration Number and Companies House number overleaf.
2
Section 3 Section 3 Payments to employees, including paid directors Amount in whole pounds only
Do not leave blank
Payments to employees, including
DoAnot include
Sample sub-contractors
Building Services or agency staff in this section
Registration number: 1234567
, 8 5 6, 6 6 5 . 0 0
Total
123gross
Brick taxable
Lane payments made to all employees on the payroll, A £
including paid directors, before deductions from 6 April 2020 to 5 April 2021. Return by: 30 June 2021 p
Anytown
paid directors
Average number of employees on the payroll.
AN2 9XX BTelephone: 0344 994 4455 4 2
Email: levy.grant@citb.co.uk
If you have entered ‘0’ in box A , please tell us why.
Please inform us of your total gross taxable
Amount in whole pounds only
Section 4 Construction
Companies House no. Industry Scheme (CIS) payments and status Do not leave blank
Main
Total taxactivity
deducted from sub-contractors paid through CIS from C £ 1 1 ,5 6 8. 0 0
payments made to all employees on the payroll. EXCLUDE the following from this declaration:,
6If April 2020please
incorrect, to 5 April
enter2021.
the description which best describes the main activity
of your business from the list on pages 16 –17 of the Guidance Notes.
Building maintenance
Do not leave blank
p
Please also include payments to any leavers, £
, 2 4 2,6 0 2.
Total of all payments (before deductions) to all sub-contractors D 0 0
Section
paid through1a Membership
6 April 2020 toof employer organisations
• Pensions
CIS from 5 April 2021. p
If you are a member of any employer organisation not listed in this box, Federation of Master Builders (FMB)
and furlough payments made under the please
CIS
on pages
add.–APlease
Status non-exhaustive
18 –19
forofa the Guidance
listbusiness
state if your of employer
Notes.
organisations
is paid is featured
“Gross” or “Net” EHome BuildersGROSS
Federation NET
(HBF )
• Sole trader and partner drawings
when working main contractor in the construction industry.
If you do not belong to an employer organisation, please write ‘NONE’.
HMRC Coronavirus Job Retention Scheme Have you deducted tax at 30% from some or all sub-contractors
Section
paid through1b
CIS Full
from names of–sole
6 April 2020 5 Apriltrader
NO
2021? or partners (if applicable)
Leave Box F blank and continue
on the next page
(CJRS). Where applicable also include any top • Employer’s National Insurance Contributions (NIC) YES Complete Box F
up payments made to employees. Part-time •Section
Dividends
Please refer to the accompanying guidance notes for further
2 Establishments (a separate division or part of the business)
help completing this section.
employees should be counted as appropriate Total payments,
The total numberless the cost of materials,
of establishments made through
to be included CIS
in your Levy Assessment. F £
, 5 5, 3 4 0. 0 2
0
• Payments to self-employed workers,
to taxable
Provide sub-contractors
their from
name, address, 6 April
CITB 2020 to 5Number
Registration April 2021.
and Companies House number overleaf. p
Do not include payments where tax was not deducted
fractions of full-time employees.
sub-contractors
– PLEASE or
Do not include sub-contractors TURN orstaffagency
Section 3 Payments to employees, including paid directors
IMPORTANT agencyOVER TOsection
in this
staff. AND SIGN THE DECLARATION.
COMPLETE
Amount in whole pounds only
Do not leave blank
04/19
Please ticktaxable
Total gross this box to confi
payments rm you
made to all have completed
employees the declaration Aunder section
on the payroll, £ 5 overleaf. 8 5 6 6 6 5 0 0 1
including paid directors, before deductions from 6 April 2020 to 5 April 2021. , , . p
Average number of employees on the payroll. B 4 2
If you have entered ‘0’ in box A , please tell us why.
Section 4 Section 4 Construction Industry Scheme (CIS) payments and status Amount in whole pounds only
Do not leave blank
Construction Industry Scheme (CIS) 1 1 ,5 6 8. 0 0
Total tax deducted from sub-contractors paid through CIS from C £
6 April 2020 to 5 April 2021. , p
Do not leave blank
payments and status £
, 2 4 2,6 0 2.
Total of all payments (before deductions) to all sub-contractors D 0 0
paid through CIS from 6 April 2020 to 5 April 2021. p
CIS Status – Please state if your business is paid “Gross” or “Net” E GROSS NET
when working for a main contractor in the construction industry.
Part of the Levy is calculated based on payments Have you deducted tax at 30% from some or all sub-contractors Leave Box F blank and continue
NO
made to net paid (CIS taxable) sub-contractors.
paid through CIS from 6 April 2020 – 5 April 2021? on the next page
YES Complete Box F
Levy will not be assessed on any payments made Please refer to the accompanying guidance notes for further
to gross paid CIS sub-contractors.
help completing this section.
Total payments, less the cost of materials, made through CIS
to taxable sub-contractors from 6 April 2020 to 5 April 2021.
F £
, 5 5, 3 4 0. 0 0 p
Do not include payments where tax was not deducted
04/19
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 Levy Return,
call 0344 994 4455 or email levy.grant@citb.co.uk
05Section 2 Establishments (a separate division or part of the business) 06
The total number of establishments to be included in your Levy Assessment.
2
Box C Total tax deducted Provide their name, address, CITB Registration Number and Companies House number overleaf.
In Box C you can simply add together
Section and declareto employees, including paid directors
3 Payments Box C, D & E
Amount in whole pounds only
the ‘Total tax deducted’ figure from
Do noteach
include of the
sub-contractors or agency staff in this section Do not leave blank
, 8 5 6, 6 6 5 .
Total gross taxable payments made to all employees on the payroll, A £ 0 0
CIS300/online contractor monthly returns
including that
paid directors, your
before deductions from 6 April 2020 to 5 April 2021. p
Average number of employees on the payroll.
business submitted in the year to 5 April 2021. B 4 2
If you have entered ‘0’ in box A , please tell us why.
Box D Total CIS payments
Amount in whole pounds only
Section 4 Construction Industry Scheme (CIS) payments and status Do not leave blank
Total tax deducted from sub-contractors paid through CIS from C £ 1 1 ,5 6 8. 0 0
Provide the total of all payments (before deductions)
6 April 2020 to 5 April 2021. , p
Do not leave blank
to all CIS sub-contractors. ThisTotal
figure can be found £
, 2 4 2,6 0 2.
of all payments (before deductions) to all sub-contractors D 0 0
in the column headed ‘Total payments made
paid through CIS from 6 April 2020 to 5 April 2021. p
(does not include VAT)’ on the CIS 12 monthly
Status – Please state if your business is paid “Gross” or “Net” E GROSS NET
when working for a main contractor in the construction industry.
CIS300/online contractor returns that you have
submitted to HMRC. Have you deducted tax at 30% from some or all sub-contractors
paid through CIS from 6 April 2020 – 5 April 2021?
NO
Leave Box F blank and continue
on the next page
YES Complete Box F
Box E CIS status Please refer to the accompanying guidance notes for further
help completing this section.
Please state if your business is paid ‘gross’ (without
Total payments, less the cost of materials, made through CIS
F £
, 5 5, 3 4 0.
to taxable sub-contractors from 6 April 2020 to 5 April 2021.
0 0
p
CIS tax deducted) or ‘net’ (with CIS tax deducted)
Do not include payments where tax was not deducted
when working for a main contractor.
IMPORTANT – PLEASE TURN OVER TO COMPLETE AND SIGN THE DECLARATION.
04/19
Please tick this box to confirm you have completed the declaration under section 5 overleaf. 1
For help completing your Levy Return,
call 0344 994 4455 or email levy.grant@citb.co.uk07
Total tax deducted from sub-contractors paid through CIS from
6 April 2020 to 5 April 2021.
C £
, 1 1 ,5 6 8. 0 0 p
Section 3 Payments to employees, including paid directors Amount in whole pounds only
Do not leave blank
£
, 2 4 2,6 0 2.
Total of all payments (before
Dodeductions) to all sub-contractors
not leave blank D 0 0
Do not include sub-contractors or agency staff in this section
08
paid through CIS from 6 April 2020 to 5 April 2021. p
, 8 5 6, 6 6 5 .
Total gross taxable payments made to all employees on the payroll, A £ 0 0
including paid directors, before deductions from 6 April 2020 to 5 April 2021. CIS Status – Please state if your business is paid “Gross” or “Net” p
E GROSS NET
Average number of employees on the payroll. when working for a main contractor in the construction industry.
B 4 2
Box F Payments to taxable If you have entered ‘0’ in box A , please tell us why.
Have you deducted tax at 30% from some or all sub-contractors
paid through CIS from 6 April 2020 – 5 April 2021?
NO
Leave Box F blank and continue
on the next page
sub-contractors less materials
Section 4 Construction Industry Scheme (CIS) payments and status Amount in whole pounds only
YES Complete Box F
Please refer to the accompanying guidance
Do not leave blanknotes for further
Only complete Box F if you have
Total answered
tax deducted from sub-contractors paid through CIS from
help completing this section.
£ 1 1 , 5 6 8 . 0 0F p
C payments, less the cost of materials, made through CIS
Total £ 5 5, 3 4 0. 0 0
6 April 2020 to 5 April 2021. ,
to taxable sub-contractors from 6 April 2020 to 5 April 2021. ,
‘Yes’ to the question ‘Have you deducted tax
p
Do not include paymentsDo not tax
where leave
wasblank
not deducted
£
,2 4 2 6 0 2. 0 0 p
Total of all payments (before deductions) to all sub-contractors
at 30% from some or all sub-contractors
paid through CIS from 6 April 2020paid
D 04/19
to 5 April 2021. 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
through CIS from 6 April 2020 to 5 April 2021?’
CIS Status – Please state if your business is paid “Gross” or “Net”
Box
E F GROSS NET
when working for a main contractor in the construction industry.
Have you deducted tax at 30% from some or all sub-contractors Leave Box F blank and continue
NO
Box F is provided to allow you to account for
paid through CIS from 6 April 2020 – 5 April 2021? on the next page
payments to sub-contractors where tax has been YES Complete Box F
deducted at both 20% and 30%.Please refer to the accompanying guidance notes for further
help completing this section.
Total payments, less the cost of materials, made through CIS
to taxable sub-contractors from 6 April 2020 to 5 April 2021.
F £
, 5 5, 3 4 0. 0 0 p
Do not include payments where tax was not deducted
04/19
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
The Levy calculation applied to Box C assumes
that all sub-contractors were taxed at 20%.
If the Levy calculation is based on the figure
in Box C and some sub-contractors were taxed
at 30%, then your Levy bill will be higher than
it should be.
To complete Box F, add together the total payments made to
Box F should therefore declare the correct
all sub-contractors where you deducted tax, and deduct the cost
amount of sub-contractor payments liable
of their materials (paid for by each sub-contractor) from every line.
to Levy so that the Levy Assessment can be
accurately calculated. The final figure should include both those taxed at 20%
and those taxed at 30%.Example of a CIS monthly return
Monthly Return – Print
Monthly Return for period ended
5 May 2020
This monthly return was submitted on 12/05/2020.
Your IRmark is: XXXXXXXXXXXX
Number of subcontractors: 4 Calculating Box F
Name Verification Total payments Cost of materials Total tax Tax was deducted at 20% but no material costs. 1,000.00
number made (does not (paid for by deducted Calculating Box F
include VAT) subcontractor) Add the total payments made.
123 Building
Services Ltd
V115455532 1,000.00 0.00 ✔ 200.00 Tax was deducted at 20%, but no 1,000.00
Tax was not deducted. Ignore this line.
material costs. Add the total payments -
made.
456 Electricals Ltd V115465539 5,000.00 0.00 ✗ 0.00 Tax was not deducted.
Tax was not deducted. Ignore this line. -- Ignore this line. -
Cat Tooth Roofing
Ltd
V115415533 3,500.00 2,000.00 ✗ 0.00 Tax was
Tax was not deducted. Ignore this line. deducted
--at 30% and there were material costs. 1,000.00
Add the total payments made minus the cost of materials.
Steve Taylor V168891254 1,600.00 600.00
✔ 300.00 Tax was deducted at 30% and there
were material costs.
1,000.00
Box F Total
Add the total payments made minus 2,000.00
the cost of materials.
Totals 11,100.00 2,600.00 500.00 Box F Total 2 , 0 0 0 .0
00
Do not use the figures from the ‘Totals’ row, because Add together the total payments made to each sub-contractor
if you deduct the total ‘Cost of materials’ from the total where tax was deducted, subtracting the cost of their materials
‘Total payments made’, they may include gross-paid from each line.
sub-contractors and result in a higher Levy bill. Add this total together and do the same for every month
between 6 April 2020 and 5 April 2021, and enter the final total
into Box F.
099
7
10
8 10
Section 5
9
Section 5 Declaration
··
I declare that:
Declaration
10 the information provided on this Levy Return is correct and complete; and
I shall keep all supporting information for the purpose of verification.
Your signature Print name
A Sample A SAMPLE
The declaration needs to be signed by a director, Section 5 Declaration
Business name A Sample Building Services Position Managing Director Date 01/06/21
··Section 6
I declare that:
company secretary or someone in a similar position the information provided on this Levy Return is correct and complete; and
I shall keep all supporting information for the purpose of verification.
How CITB uses your information
of responsibility. Your
All signatureprovided to CITB will be processed in accordance with the Industrial
information
A Sample
PrintTraining
name Act 1982,the Data Protection Act 2018
and UK Data Protection Act 2018 and the UK General Data Protection Regulations, as replaced, A SAMPLE
amended or updated, as applicable.
The information you provide to CITB in completing this Levy Return is in accordance with the requirements of the Industrial
Training
Business Actname
A Sample Building Services Positionas anManaging
1982 and will be used for purposes connected with all of CITB’s functions
These purposes are set out in our Privacy Policy on our website at citb.co.uk/privacy
Director
Industrial Training Board. Date 01/06/21
Section 6 Keeping in6Touch
Section How CITB uses your information
CITB will keep you informed about how you can find out how we are supporting industry with the Levy funds we collect,
All information provided to CITB will be processed in accordance with the Industrial Training Act 1982,the Data Protection Act 2018
How CITB uses your information
by inviting you to our roadshows and conferences. We’ll also let you know how to claim Grant and about various initiatives
and UK Data Protection Act 2018 and the UK General Data Protection Regulations, as replaced, amended or updated, as applicable.
set up to benefit the industry. Update your contact details to let us know how you’d prefer us to keep you informed.
The information you provide to CITB in completing this Levy Return is in accordance with the requirements of the Industrial
We would also like to market you specific products or services. If you would like to receive marketing information about
Training Act 1982 and will be used for purposes connected with all of CITB’s functions as an Industrial Training Board.
CITB’s products and services via email, text, phone or post, please provide your contact details in your preferred method(s)
These purposes are set out in our Privacy Policy on our website at citb.co.uk/privacy
of communication below.
Please read this section of the Levy Return carefully. Keeping in Touch
Email address
CITB will keep you informed about how you can find out how we are supporting industry with the Levy funds we collect,
by inviting you to our roadshows and conferences. We’ll also let you know how to claim Grant and about various initiatives
If you would like to receive marketing information
Contact
set up telephone
to benefi number
t the industry. Update your contact details to let us know how you’d prefer us to keep you informed.
We would also like to market you specific products or services. If you would like to receive marketing information about
Post using the address on your levy return
CITB’s products and services via email, text, phone or post, please provide your contact details in your preferred method(s)
about CITB’s products and services, please provide of communication
CITB would also below.
like to provide you with relevant information from selected third parties.
If you would like to receive this information using the contact details provided above, please tick this box.
your contact details.
Email address
You can opt-out from marketing activity at any time by contacting unsubscribe@citb.co.uk.
Contact telephone number
CITB Box 30, C/O SSCL, Phoenix House, Newport NP10 8FZ
You can opt-out from marketing activity at any time
CITB is a registered charity in England and Wales
CITB isPost
the using the address
operating name ofon your
the levy return Industry Training Board (CITB)
Construction (Reg No 264289) and in Scotland (Reg No SC044875) 2
CITB would also like to provide you with relevant information from selected third parties.
by contacting unsubscribe@citb.co.uk If you would like to receive this information using the contact details provided above, please tick this box.
You can opt-out from marketing activity at any time by contacting unsubscribe@citb.co.uk.
CITB Box 30, C/O SSCL, Phoenix House, Newport NP10 8FZ
CITB is a registered charity in England and Wales
CITB is the operating name of the Construction Industry Training Board (CITB) (Reg No 264289) and in Scotland (Reg No SC044875) 2
The declaration
is on the back of
your Levy Return.
Please make sure you
complete the declaration
before sending it If you are unsure about anything, please refer to
back to us.
the relevant page in this booklet, call 0344 994 4455
or email levy.grant@citb.co.ukChecklist
It’s important to be accurate
Before signing the declaration on page 2 of your
Levy Return (Section 5), please check that you have: Incorrect information is likely to result in a verification
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
The law states that we can require you to provide us
mended the details in the ‘Membership of
A with Levy Returns and other information we consider
employer organisations’ Section 1a necessary to carry out our functions.
Included your directors’ wages in Section 3 of If you don’t complete your Levy Return or don’t
the Return if your business is a limited company provide us with the records and information we
Explained why, if you have declared nil payroll request, you may be fined. If you knowingly or
in Section 3 recklessly give false information, you may be
Put your name and CITB Registration Number fined, go to prison, or both.
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 are unsure about anything, please refer to the
relevant page in this booklet, call 0344 994 4455 or email us
at levy.grant@citb.co.uk
1112
Why do I have to complete What about dormant companies?
Dormant companies must still complete an annual
a 2021 Levy Return? Levy Return.
What happens if I don’t complete a Levy Return?
Completing your Levy Return
• We will send you an estimated Levy assessment
is a legal requirement. • It will affect your entitlement to receive grant
payments from us
It ensures you can access grants • You may be fined.
and funding for training.
Can other employers collect the Levy?
The next renewal of the legislation enabling CITB No – CITB is the only organisation authorised to impose,
to raise the annual Levy is due in early 2022 and the assess, withdraw, amend and recover the Levy.
2021 Levy Return will be assessed under that new For further information on unauthorised deductions,
legislation. The Levy rates to be applied to this Levy please visit: citb.co.uk/wagededuction
Return will be confirmed towards the end of 2021
or early 2022.
Who should complete a Levy Return?
Every construction employer on our register needs to
complete an annual Levy Return, providing information
about their workforce and wage bill.
For more information visit citb.co.uk/levyLevy rates
Levy rates to be applied to the 2020 Levy Return (tax Levy exemptions and reductions
year 6 April 2019 to 5 April 2020), which will be assessed For the 2020 Levy Return, if your total wage bill including
in the third quarter of 2021 are 0.175% of payments made payments made to net paid (CIS taxable) sub-contractors
to all employees on the payroll and 0.625% of payments exceeded the Small Business Levy Exemption threshold
made to net paid (CIS taxable) sub-contractors. This of £120,000, you would have been required to pay a
represents a 50% reduction to rates applied to the 2019 Levy in 2021.
Levy Return, designed to support employers with the
The exemptions and reductions to be applied to the 2021
impact of the pandemic.
Levy Return will be confirmed in late 2021 or early 2022.
The Levy rates to be applied to the 2021 Levy
Return, which will be assessed in first half of
2020 Levy Return thresholds – 2021 to be confirmed
2022, will be confirmed in late 2021 or early 2022.
Small Less than If payments made to employees on
Business £120,000 the payroll and net paid (CIS taxable)
Levy Payments made Net paid Assessed Levy sub-contractors were less than
Return to employees on (CIS taxable) Exemption £120,000 you will not pay a Levy but
the payroll sub-contractors* do need to complete a Levy Return.
2021 Rates to be Rates to be 2022 Small Between If payments made to employees
confirmed confirmed Business £120,000 – on the payroll and net paid (CIS
Levy £399,999 taxable) sub-contractors were
Reduction £120,000 or more but less than
*Net paid (CIS taxable) sub-contractors £400,000 you will receive an
automatic reduction of 50%.
If you complete Box F, Levy is calculated on the
figure at the confirmed rate.
If you leave Box F blank, the figure in Box C is used
instead; this is grossed up by CITB at 20% (multiplied by
five), to arrive at the taxable payment, and Levy
will be calculated at the confirmed rate on the
resulting sum. For more information visit citb.co.uk/levy
1314
Payment terms How we use the Levy
Can I pay by Direct Debit instalments? CITB’s Levy supports the British construction industry
Yes, if you complete your Levy Return on time. to develop the skilled workforce it needs.
A Direct Debit mandate is available on our
website citb.co.uk/levypayment
If you prefer, you can pay in one lump sum.
CITB uses the Levy to:
• Support training development through grants and funding
• Promote the construction industry as a great career
choice and offer high-quality apprenticeships
• Identify skills needs across the construction industry
• Develop occupational standards and qualifications.
For more information visit citb.co.uk/levysupport
Can I claim grant?
If you don’t send
your completed All eligible employers who are registered with CITB
2021 Levy Return by and up to date with their Levy Return can claim grant.
30 November 2021, Grant is paid electronically into your bank account.
your eligibility for all
2021/22 grant
If we do not have your correct bank details, please submit
claims will be lost. them online at citb.co.uk/send-your-bank-details
For more information about grants visit citb.co.uk/grant15
16 List of main activities • Access equipment • Joinery manufacture • Access flooring • Land drilling • Alteration to a building or part of a building • Leadworking • Architectural steelwork installation • Liquid waterproof systems • Artexing • Mastic asphalt • Asbestos removal • Netting and rigging • Asphalt and tar spraying • Open-cast coal mining • Bricklaying and pointing • Painting and decorating • Building and civil engineering • Partitioning • Building repair and maintenance • Passive fire protection • Cavity wall insulation, draught proofing • Paving or loft insulation • Piling • Chimney lining • Plant hire/repair • Civil engineering • Plastering and artexing • Concrete flooring • Plastering • Concrete repair • Playground installation • Conservatories • Powered access • Construction labour agency/payroll provider • Preparing/fixing stone for building, • Curtain walling/structural glazing including stone masonry • Damp proofing • Rail plant hire and repair • Demolition • Railway contracting • Developers • Reinforced concrete
• Diamond drilling and sawing • Resin flooring
• Directional drilling • Road planing
• Dry lining and partitioning • Road safety marking
• Dry lining • Road surface treatments
• Erection of timber framed buildings • Roof sheeting and cladding
• Erection or dismantling of exhibition stands • Roofing including slating and tiling
• Façade preservation • Scaffolding
• Felt roofing • Sealant application
• Fibrous plastering • Shelving and racking
• Fitted kitchen/bedroom/bathroom installation • Shopfitting
• Flat glass-glazing/emergency boarding up • Single ply roofing
• Formwork • Site preparation or groundworks
• Garage door installation • Sprayed concreting
• General building • Steeplejack or lightning conductor engineering
• Hard flooring • Suspended ceiling installation
• Hard landscaping and paving • Suspended platform installation
• Hard metal roofing (using copper, zinc, • Swimming pool construction
aluminium, titanium, stainless steel and bronze) • Term maintenance – buildings
• House building • Term maintenance – roads
• Insulated concrete formwork • Tool and equipment hire
• Insulated enclosure specialists • Tunnelling
(i.e. cold storage contractors) • Underpinning
• Insulated rendering/cladding • Utilities
• Interior fit-out • Wall and floor tiling
• Joiner and carpenter (mainly site work) • Window film application
1718
Membership of employer organisations
We consult regularly with employer organisations, • Build UK
including the Prescribed Organisations, often called • BWF British Woodworking Federation
Consensus Federations, (listed to the right) that represent • CECA Civil Engineering Contractors Association
employers from across the industry on key Levy issues,
• CPA Construction Plant-hire Association
including Levy rates and thresholds.
• FIS Finishes and Interiors Sector
Please indicate any employer organisations you belong to
• FMB Federation of Master Builders
in Section 1a. This information enables us to calculate each
organisation’s level of employer representation. We do • HAE Hire Association Europe
not pass any financial information you give us to • HBF Home Builders Federation
employer organisations. • NAS National Association of Shopfitters
PLEASE DO NOT LEAVE SECTION 1a BLANK. • NFB National Federation of Builders
If you don’t belong to an employer organisation, you • NFDC National Federation of Demolition Contractors
should state ‘NONE’. • SBF Scottish Building Federation
• SDF Scottish Decorators Federation
• SPOA Scottish Plant Owners AssociationThe following federations and
associations are members of Build UK*
• ACAD Asbestos Control & Abatement Division • FeRFA Resin Flooring Association
• ACIFC Association of Concrete Industrial Flooring • FIS Finishes and Interiors Sector
Contractors • FPS Federation of Piling Specialists
• ADCAS Association of Ductwork Contractors and • HAE Hire Association Europe
Allied Services • INCA Insulated Render and Cladding Association
• ASFP Association for Specialist Fire Protection • IPAF International Powered Access Federation
• ASUC Association of Specialist • NAS National Association of Shopfitters
Underpinning Contractors
• NASC National Access & Scaffolding Confederation
• ATLAS Association of Technical Lightning
• NFDC National Federation of Demolition Contractors
and Access Specialists
• NFRC National Federation of Roofing Contractors
• BCSA The British Constructional
Steelwork Association • PDA Painting and Decorating Association
• BESA The Building Engineering Services Association • RIDBA Rural and Industrial Design and
Building Association
• BGA British Geomembrane Association
• SPRA Single Ply Roofing Association
• BWF British Woodworking Federation
• STA Structural Timber Association
• CEF Construction Employers Federation
• TICA Thermal Insulation Contractors Association
• CFA Contract Flooring Association
• TTA The Tile Association
• CONSTRUCT Concrete Structures Group
• CPA Construction Plant-hire Association
• DHF Door and Hardware Federation
• DSA Drilling and Sawing Association
• EPIC Engineered Panels in Construction * This list is accurate at the time of print
19Questions about completing your Levy Return? Please contact our Customer Operations team, call 0344 994 4455 or email: levy.grant@citb.co.uk citb.co.uk CITB is registered as a charity in England and Wales (Reg No. 264289) and in Scotland (Reg No. SC044875).
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