Construction Industry Scheme

The Construction Industry Scheme (CIS) sets out the special tax rules for subcontractors who work in the construction industry and how payments must be handled by contractors. Under the CIS scheme, contractors deduct money from a subcontractor’s payments and pass it to HMRC, which serve as advance payments towards the subcontractor’s tax and national insurance. This needs to be done every month, and contractors who fail to comply can face hefty fines.

If you are in the construction industry, whether you are a subcontractor or a contractor, you have certain obligations to meet. You may be unsure of what you need to be doing to stay compliant, but we can provide expert advice in every stage of the compliance process.