Accountants for trades across the UK

What is the same everywhere

Almost all of it. The Construction Industry Scheme is UK-wide: 20% standard rate, 30% higher rate, gross payment status meaning no deduction at all, the monthly return due by the 19th and the money by the 22nd electronically. From 6 April 2026 mainstream contractors file a nil return or notify inactivity in months with no subcontractor payments, everywhere. The VAT domestic reverse charge under section 55A VAT Act 1994 applies identically, as does the £90,000 registration threshold, Making Tax Digital on its £50,000 / £30,000 / £20,000 thresholds, National Insurance, corporation tax, the £1,000,000 annual investment allowance and the 55p mileage rate.

What does change

Two things, and both are misreported constantly.

Building safety is England's. The Building Safety Levy is imposed by The Building Safety Levy (England) Regulations 2025, SI 2025/1236, commencing 1 October 2026 — with developments of fewer than 10 units exempt even in England. The dutyholder and competence duties on clients, principal designers, designers, principal contractors and contractors come from The Building Regulations etc. (Amendment) (England) Regulations 2023, SI 2023/911. Both stop at the border. If a supplier or adviser has quoted you for levy liability or competence paperwork on a Welsh, Scottish or Northern Irish scheme, check which nation the instrument names.

Scotland taxes your profit on its own rates. Scotland sets its own rates and bands on non-savings income, which is what a sole trader's or partner's trading profit is. National Insurance, corporation tax and dividend tax are reserved and unchanged, so a Scottish limited company is taxed identically to an English one — it is the unincorporated trading profit that is computed differently.