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Construction Industry Scheme (CIS)

The Construction Industry Scheme (CIS) sets out the rules for how payments to subcontractors for construction work must be handled by contractors in the construction industry and excellent information is available from the HMRC website.

The tax authorities provide the industry with a number of on-line support services. For a full introduction to how CIS may affect you, please visit the HMRC website. 

HMRC provide a guide to CIS for Contractors and Subcontractors (Re: CIS 340). 

While considering Tax Status, it is important to check the employment status of your subcontractors. You can do this by completing the on-line status indicator (ESI) found on the HMRC website. 

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