Construction Industry Scheme: CIS 340

Use this guidance and the examples included to help you if you are a contractor or sub-contractor within the Construction Industry Scheme.



This guidance explains the roles of both contractors and sub-contractors within the Construction Industry Scheme.

Published 31 March 2014
Last updated 16 May 2023 + show all updates
  1. Specialist Personal Tax office telephone numbers in section 5.3 Non-resident companies registering for CIS have been updated.

  2. We have updated the examples to include the current VAT rate.

  3. Information has been added to Section 1.10 to say how CIS payments and deductions should be reported to HMRC for individual traders and partnerships.

  4. Updates to this guidance reflect changes introduced to the Construction Industry Scheme, which will apply from 6 April 2021 (legislative changes contained in Finance Act 2021 (currently in draft Finance Bill stage) and Income Tax (Construction Industry Scheme) Amendment Regulations 2021).

  5. The guidance has been updated to show that non-resident companies dealing with UK land must register for UK Corporation Tax.

  6. Updates to the business unit name for non resident companies and changes to the helplines available. Also HMRC are no longer issuing the CIS contractor packs so information about how they can be obtained has been added.

  7. First published.