Construction Industry Scheme: managing agents

Find out if you need to register as a contractor under the Construction Industry Scheme (CIS).

Managing agent: arranges contracts with subcontractors

As a managing agent (someone who manages construction work) if you’re responsible for arranging contracts with subcontractors you’ll need to register as a contractor.

Once you’ve registered as a Construction Industry Scheme (CIS) contractor there are rules you must follow.

Managing agent: doesn’t arrange contracts with subcontractors

Where you’re a managing agent and the client who’s having work done enters directly into a contract with subcontractors they become the contractor. This means the client - not you - needs to register as a contractor.

Once registered the client must follow the rules for contractors.

Published 21 November 2014