CIS

The Construction Industry Scheme (CIS) is a set of rules for contractors and subcontractors in the construction industry.
If you’re a CIS contractor (including a deemed contractor), you’ll need to register with HM Revenue & Customs (HMRC).
You’ll also have to follow certain rules to make sure you pay your subcontractors within the scheme correctly.
To find out what we can do for you

Checking CIS Employment Status

Checking subcontractors’ employment status and verifying them

The Construction Industry Scheme (CIS) is designed for self-employed workers only. Employees are not allowed to use the scheme, therefore if you are to use workers you need to ensure that you do not engage them under a deemed contract of employment.

You are able to check as to whether […]

August 28th, 2014|

CIS Payments and Deductions

When HM Revenue & Customs (HMRC) verify your subcontractor they’ll tell you how to pay them. This could be:

Gross – with no deductions taken off their payment
Net of a deduction at the standard rate – 20 per cent
Net of a deduction at the higher rate – 30 per cent

HMRC will tell you to pay a […]

August 28th, 2014|

CIS Deduction Statements and Monthly Returns

As a Construction Industry Scheme (CIS) contractor you are obliged to complete some paperwork whenever you pay subcontractors. The quickest and easiest way to do this is electronically but you can also post your paperwork to HM Revenue & Customs (HMRC).

Issuing Payment and Deduction Statements

Whenever you make a deduction from a subcontractor’s payments you must […]

August 28th, 2014|

Record keeping under CIS

Under the Construction Industry Scheme (CIS), your responsibility as a contractor under the scheme is to ensure that all the relevant details of payments made to subcontractors are kept up to date. You can do this by completing all the relevant paperwork, or by submitting electronically to HMRC details of the payments made.

When making deductions […]

August 28th, 2014|

Registering as a CIS contractor

All contractors covered by the Construction Industry Scheme (CIS) need to register with HM Revenue & Customs (HMRC).

If you’re a contractor under CIS you’ll need to register with HMRC before you take on your first subcontractor.

CIS uses special definitions of the terms contractor and subcontractor.

So HMRC might treat you as a contractor who needs to […]

August 28th, 2014|