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Construction Industry Scheme (CIS)

Contractor? - Sub-contractor?

This scheme applies to contractors and sub-contractors in mainstream construction work. We can help you understand and set up the scheme, prepare monthly returns, vouchers and annual / monthly reporting.

Contractors deduct money from a sub-contractors payments and pass it to HM Revenue and Customs
The deductions count as advance payments towards the subcontractor’s tax and National Insurance
Contractors must register for the scheme. Subcontractors have to register as a self employed subcontractor and the contractor has to verify them, deductions are taken from their payments at a higher rate if they’re not registered