We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Employment status (worker, employee, self-employed, director or contractor) affects employment rights and employer responsibilities in the workplace
In employment law a person’s employment status helps determine: their…
A person is generally classed as a ‘worker’ if: they have a contract or…
An employee is someone who works under an employment contract. A person…
An employee shareholder is someone who works under an employment contract…
A person is self-employed if they run their business for themselves and…
Company directors run limited companies on behalf of shareholders.…
A person who’s been appointed to a position by a company or organisation…
A court or employment tribunal (known as an industrial tribunal in…
What you have to do under the Construction Industry Scheme if you're a contractor - registering, filing returns, paying subcontractors and keeping records.
You must register as a contractor with the Construction Industry Scheme…
The Construction Industry Scheme (CIS) covers most construction work to…
To register as a contractor, you need to follow the process for setting up…
Before you can pay a new subcontractor, you’ll need to ‘verify’ them with…
When you pay a subcontractor, you usually make some deductions from their…
You must pay HM Revenue and Customs (HMRC) any deductions you’ve made.…
You must tell HM Revenue and Customs (HMRC) each month about payments…
Under the Construction Industry Scheme (CIS), you must keep records of:…
You must tell HM Revenue and Customs (HMRC) if: you change address (as an…
How to know whether the operatives you deploy are employed or self-employed, and what this means for tax and national insurance.
What the Construction Industry Scheme (CIS) is, work covered by the scheme and find out whether you should register as a contractor or subcontractor.
Employers' responsibilities for different contract types: full-time, part-time, fixed term, agency workers, consultants, zero hours, family members, volunteers and young workers
The off-payroll working rules if you are a contractor or an intermediary and your worker provides services to small clients in the private or voluntary sectors.
Find out how to identify schemes that wrongly claim to increase your take-home pay if you're a contractor or agency worker.
Off-payroll working rules (IR35) as a contractor or an intermediary and your worker provides services to the public sector or medium and large-sized clients in the private and voluntary sectors.
What subcontractors in the building industry must do under the Construction Industry Scheme - registering, record keeping, applying for gross payment status and reporting business changes
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
The duties and competence requirements for building regulations that clients, designers and contractors must meet.
Certification Officer (CO) guidance for trade unions that want to prove that they are independent from employers.
Find out how businesses can be split into smaller sections to operate under the Construction Industry Scheme (CIS).
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
Find out what you need to do if you’re a contractor or subcontractor based outside the UK and do work covered by the Construction Industry Scheme (CIS).
Off-payroll working rules for clients, workers (contractors) and their intermediaries.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.