Construction Industry Scheme (CIS)

Construction Industry Scheme (CIS), which is run by HM Revenue & Customs stipulates the rules regarding payments for all businesses and organizations constantly or temporarily operating in the construction industry. Construction Industry Scheme applies only to the self-employed, partnerships, limited companies and organizations. It does not apply to employees.

If your business is involved in construction work, you probably have to register with the CIS either as a contractor or subcontractor or a contractor and subcontractor at the same time.

If you are in a construction business or if you are involved in a construction work in any other way, you should immediately:

  • Check if you are a contractor or a subcontractor under the Construction Industry Scheme
  • Register with HM Revenue and Customs for the the Construction Industry Scheme
  • Check whether your subcontractors are registered with HMRC for the CIS
  • Make deductions from subcontractors’ payments and transfer it to HMRC
  • Pay subcontractors and issue statements for them
  • Prepare and send CIS returns to HMRC
  • Keep CIS records

Best Formations Limited will be delighted to assist with the Construction Industry Scheme.

Help and advice
We have tried to answer as many common questions as possible on these pages, but if you do require further assistance
or have any other questions then please give us a call on +44 (0) 20 7060 7326 and we will be happy to help.