Construction Industry Scheme (CIS)

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

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

If you run a construction business or you have to do with construction work in any other way, you should:

  • Check if you are a contractor or a subcontractor under CIS
  • Register with HM Revenue and Customs for the CIS
  • Check whether your subcontractors are registered with HMRC for the CIS
  • To make deductions from subcontractors’ payments and transfer it to HMRC
  • To pay subcontractors and issue statements for them
  • Prepare and send CIS returns to HMRC
  • To keep CIS records


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.