Chartered Accountant - HMO Investor - Straight Talker

Hello... I'm Clive Cass

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I’m Clive — a qualified Chartered Accountant and hands-on property investor with over 30 years’ experience helping people make smarter financial decisions and build long-term wealth.

My day-to-day work is split between:

Investing in high-yield HMO properties across the North West and Yorkshire

Advising landlords, builders, and small businesses on tax, accounting and compliance

And I love both.

Because I believe smart property investing and smart tax planning go hand-in-hand — and most people don’t get either right.

What

Let me work with you on property, tax or accountancy and I am sure I can make a measurable difference to your wealth as you look to achieve your financial freedom through property investment.

Why

Work with me in the knowledge that I myself do exactly what I will advise you to do. So if it is good enough for me, I am confident it will be good enough for you.

When & How

I work full time and will be very responsive to all your communications. I always get things done and you will always work directly with me. We can work via email or in person and I am always happy to answer all of your questions.

I’ve built a growing portfolio of Family Buy-to-Lets (FBTLs) and HMOs, carefully selected and professionally managed for strong, consistent returns.

I don’t chase “get rich quick” deals. I invest in quality housing, in real locations, for long-term income.

Most importantly: I invest using the same strategies I recommend to my clients.
If I wouldn’t do it with my own money, I won’t suggest it with yours.

Property Investing with a Numbers-First Mindset

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Tax & Accountancy That Actually Makes Sense

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I run a long-standing accountancy practice working mainly with:

Property investors & landlords

Builders and tradespeople

Self-employed professionals

Whether you need help with Making Tax Digital (MTD), claiming allowable property expenses, or just understanding your books — I make it simple, accurate, and jargon-free.

As a landlord myself, I understand your challenges better than most accountants do.

I’m not a flashy guru or a corporate firm. If we work together, you’ll speak to me directly — not a bot, I'm not a call centre.

I return calls. I answer questions. And I care about long-term partnerships, not quick wins.

If you’re looking for:

A hands-free HMO investment

Expert tax advice tailored to landlords

Someone who actually does what they preach

…then let’s talk.

A Personal, Straightforward Approach

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Elite Broker Blogs

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CIS deductions not made – what happens now?

Property| Accounting

June 26, 2026•2 min read

CIS deductions not made – what happens now?

If a contractor has not made the appropriate CIS deductions from the payments made to subcontractors, HMRC can issue a ‘determination assessment’ in order to collect the CIS deductions due.

How far back can HMRC go?

Where any loss of tax is not due to careless or deliberate behaviour, HMRC can raise an assessment in the four year period from the end of the tax year to which the assessment relates.

This period increases to six years if the loss of tax is due to the careless behaviour of the taxpayer or their agent.

If the loss of tax is due to ‘deliberate’ behaviour, HMRC have 20 years to raise the assessment.

Historically, it has been very difficult for taxpayers to prove that errors arose in spite of them taking reasonable care.

What can HMRC assess for?

For CIS deductions, HMRC will assess for the ‘excess’, which is the difference between the CIS deductions that were due and those that were actually paid to HMRC.

Do any easements apply?

Yes. An easement exists in The Income tax (CIS) Regulations 2005 (SI 2005 / 2045). Regulation 9 allows an HMRC Officer to direct that the contractor is not liable to pay the excess to HMRC if either Condition A or B is met.

Conditions in Regulation 9

Condition A is met if the HMRC Officer is satisfied that the contractor took reasonable care and either:

·Failed to make the CIS deductions due to an error made in good faith; or

·Held a genuine belief that CIS deductions were not due on the payment.

Condition B is met if the HMRC officer is satisfied that the subcontractor (the person who received the payments) either:

·Was not subject to income tax or corporation tax on the payments; or

·Had filed a tax return in which the payments were accounted for and has paid the tax due.

If Condition B applies, the contractor must request that HMRC ‘make a direction under paragraph 5’, which means that HMRC direct that the contractor is not liable to pay the excess.

Whilst it is possible for the contractor to appeal against an HMRC officer’s decision regarding Condition A, it is very difficult to prove that a taxpayer took reasonable care.

Condition B, offers a more viable method of ensuring that the contractor does not have to suffer the cashflow implications of paying several years’ worth of CIS deductions to HMRC and then trying to get it back.

If you are concerned that you haven’t made the appropriate CIS deductions and you want to rectify your CIS affairs, please speak to us and we can consider your options.

Further information

You can read HMRC’s guidance to its officers on issuing Regulation 9 directions here: https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr83010

Accounting for Landlordsproperty investing

Clive Cass

Clive Cass is a Chartered Accountant & Property Investor who shares his insights into the world of Property Investing. Read along with him as he breaks-down all the facts, information and legislation into easy to follow blog posts.

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