The Construction Industry Scheme (CIS) is a set of special rules for handling payments for construction work that contractors make to subcontractors. The scheme covers all construction work carried out in the UK, as well as some other related work.

If your business is involved with construction operations, then it may operate as a contractor or as a subcontractor – or as both. The terms “construction operations”, “contractor” and “subcontractor” all have special meanings under CIS and they’re defined in the rules of the scheme. You will need to know when you’re working as a contractor and when you’re working as a subcontractor.

CIS is an additional requirement of self-employment accounting if you are a labourer or contractor working for a building company but not an employee of the company concerned. We have a full working knowledge of the CIS scheme and can ensure that you pay your subcontractors correctly within the scheme. We can register and verify contractors and sub-contractors, submit CIS returns online to HMRC and provide deduction statements by email or post.

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