Few questions about CIS

[teo77]

Hello everyone.
I have a few questions about the construction industry scheme.
I usually work for private but recently, due to the shortage of work, i had to work as a subcontractor for another building firm.
When i registered for the scheme, i didn't particularly understand about that "20% tax on labour only" they told me on the phone.
When i gave the invoice to the main contractor, with both UTR and NI numbers, he told me that the payment should arrive after the validation process;i suppose they use an online tool of some sort.
All well and i got my money, but i noticed the invoice had 20% less (its the 20% the taxwoman told me about on the phone).
I don't know what to do now when i have to do my self-assessment, do i have to count that as well or since its already taxed i dont have to add it up?
If yes basically when you work as a subcontractor its 40% at the end, which seems quite a lot!
Another question i couldn't find an answer on the website.
I am self employed, no VAT registered, no LTD, and i have been resident in the UK for about 2.5 years.
Now i have the opportunity to do some work in my country (Italy) for a friend of mine, that job should take a month and half.
How does this work?
Do i just add it up in my self assessment or do i have to register as self employed and pay taxes there?
What i know is that there are different rules regarding the construction industry in Italy and my friend asked his accountant and told me it will be a bit problematic, but he hasn't explained why.
Thanks a lot for any help.

[Loza]

You will only pay 20% tax, the CIS deduction is in effect a payment on account of your final tax liability for the year.
When doing your tax comp you use the gross figure (pretend the deduction never happened), calculate the tax, then deduct the CIS payment from that figure.
The work in Italy is subject to UK tax since you are UK resident, if it is taxed in Italy as well double tax relief will be available.

[teo77]

Thanks.
For a moment i thought i would get taxed 40%, which is a bit too much!
I will probably have to talk to HMRC and ask them what do i need to work in Italy (maybe a sort of permit or something?).
Thanks for explaining the cis deduction.