2021 LEVY RETURN Guidance Notes
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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 Checklist 11 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 fi ll 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 Details of your business Our records contain the following information about your business. Please amend if incorrect or Section 1 complete where blank. You should inform us immediately if any of these details change in the future. Contact name A Sample Email [email protected] Details of your business Contact tel no. 07123 456 789 Mobile tel no. CITB 2021 LEVY RETURN • This form covers payments from 6 April 2020 to 5 April 2021 Please check the information in this section is correct. • The law requires all employers in the construction industry including dormant companies to fi ll in a Levy Return A Sample Building Services • Please refer to the Levy Return Guidance Notes when completing this form Registration number: 1234567 • Please123 Brick make Lane sure you turn over and complete the declaration on page 2 Return by: 30 June 2021 If it isn’t, amend it. Anytown Our records contain theTelephone: following information 0344 994 4455 about your business. Please amend if incorrect or SectionAN2 9XX 1 Details of your business complete where blank. You should inform us immediately if any of these details change in the future. Email: [email protected] You will only have a Companies House number Contact name A Sample Email [email protected] if your business has been incorporated as a Contact tel no. 07123 456 789 Mobile tel no. Companies House no. limited company. Main activity If incorrect, please enter the description which best describes the main activity Building maintenance of Ayour Sample business Building from Services the list on pages 16–17 of the Guidance Notes. Registration number: 1234567 123 Brick Lane Return by: 30 June 2021 A company is a legal entity with a separate identity SectionAnytown 1a Membership of employer organisations Telephone: 0344 994 4455 If youAN2 are 9XX a member of any employer organisation not listed in this box, Email:Federation [email protected] of Master Builders (FMB) from those who own or run it. 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’. SectionCompanies 1b House Full no. names of sole trader or partners (if applicable) Main activity What is my main activity? If incorrect, please enter the description which best describes the main activity Building maintenance 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) Choose which main activity best represents your Section 1a Membership of employer organisations The total number of establishments to be included in your Levy Assessment. If you are a member of any employer organisation not listed in this box, Federation of Master Builders (FMB) 2 business. If it has changed, it is important that you pleaseProvide add. their A name, non-exhaustive address, CITB list of Registration employer organisations Number and is Companies featured House number overleaf. on pages 18–19 of the Guidance Notes. Home Builders Federation (HBF ) If you do not belong to an employer organisation, please write ‘NONE’. detail this on the Levy Return. For a list of main Section 3 Payments to employees, including paid directors Amount in whole pounds only SectionDo not include 1b sub-contractors Full names of orsole agency trader staff or in partnersthis section (if applicable) Do not leave blank activities, please see pages 16–17. Total gross taxable payments made to all employees on the payroll, A £ 8 5 6 6 6 5 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 IfSection you have entered 2 Establishments ‘0’ in box A , please tell(a usseparate 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 Section 4 Amount in whole pounds only Construction Industry Scheme (CIS) payments and status Do not leave blank Total tax deducted from sub-contractors paid through CIS from C Section 3 Payments to employees, including paid directors £ Amount in whole pounds1 1 only5 6 8 0 0 6 April 2020 to 5 April 2021. , , . p Do not leave blank Do not include sub-contractors or agency staff in this section Do not leave blank Total gross taxable payments made to all employees on the payroll, Total of all payments (before deductions) to all sub-contractors DA £ 8 5 6 6 6 5 0 0 including paid directors, before deductions from 6 April 2020 to 5 April 2021. £ , , . 0 0 p paid through CIS from 6 April 2020 to 5 April 2021. , 2 4 2 , 6 0 2 . p Average number of employees on the payroll. B 4 2 CIS Status – Please state if your business is paid “Gross” or “Net” If you have entered ‘0’ in box , please tell us why. E GROSS NET when working for a main contractorA in the construction industry. Have you deducted tax at 30% from some or all sub-contractors Leave Box F blank and continue Section 4 Construction Industry Scheme (CIS) paymentsNO and status Amount in whole pounds only Forpaid through help CIS from completing 6 April 2020 – 5 April 2021? your Levy Return, Do not leave blankon the next page Total tax deducted from sub-contractors paid through CIS from C £ 1 1 5 6 8 0 0 6 April 2020 to 5 April 2021. YES , Complete, Box F . p call 0344 994 4455 or email [email protected] not leave blank TotalPlease of referall payments to the accompanying (before deductions) guidance to all notes sub-contractors for further help completing this section. D £ 0 0 paid through CIS from 6 April 2020 to 5 April 2021. , 2 4 2 , 6 0 2 . p Total payments, less the cost of materials, made through CIS F £ 5 5 3 4 0 0 0 to taxable sub-contractors from 6 April 2020 to 5 April 2021. , , . p CIS Status – Please state if your business is paid “Gross” or “Net” Do not include payments where tax was not deducted E GROSS NET 03 when working for a main contractor in the construction industry. 04/19 Have you deducted tax at 30% from some or all sub-contractors Leave Box F blank and continue IMPORTANT – PLEASE TURN OVER TO COMPLETENO AND SIGN THE DECLARATION. paid through CIS from 6 April 2020 – 5 April 2021? on the next page Please tick this box to confi rm you have completed the declaration under section 5 overleaf. 1 YES Complete Box F Please refer to the accompanying guidance notes for further help completing this section. Total payments, less the cost of materials, made through CIS F £ 5 5 3 4 0 0 0 to taxable sub-contractors from 6 April 2020 to 5 April 2021. , , . 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 confi rm you have completed the declaration under section 5 overleaf. 1 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 fi ll 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 Our records contain the following information about your business. Please amend if incorrect or Section 1 Details of your business complete where blank. You should inform us immediately if any of these details change in the future. Contact name A Sample Email [email protected] Contact tel no. 07123 456 789 Mobile tel no. 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 fi ll in a Levy Return A Sample Building Services • Please refer to the Levy Return Guidance Notes when completing this form Registration number: 1234567 123 Brick Lane • Please make sure you turn over and complete the declaration on page 2 Return by: 30 June 2021 Anytown Our records contain theTelephone: following information 0344 994 4455 about your business.