Construction Industry Scheme (CIS)

Services

  1. Construction Industry Scheme (CIS)

    What the Construction Industry Scheme (CIS) is, work covered by the scheme and find out whether you should register as a contractor or subcontractor

  2. Use the Construction Industry Scheme (CIS) online service

    Sign up or log in to the Construction Industry Scheme online service to file your contractor monthly returns or verify a subcontractor

  3. What you must do as a Construction Industry Scheme (CIS) subcontractor

    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

  4. What you must do as a Construction Industry Scheme (CIS) contractor

    What you have to do under the Construction Industry Scheme if you're a contractor - registering, filing returns, paying subcontractors and keeping records

  5. Register your company

    If you're a company secretary, use Construction Industry Scheme (CIS) form CIS305 to register your company as a subcontractor, or apply for gross payment status.

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Guidance and regulation

  1. Claim a refund of Construction Industry Scheme deductions if you're a limited company
  2. Construction Industry Scheme: CIS 340
  3. Find software suppliers for the Construction Industry Scheme (CIS)
  4. Help and support for the Construction Industry Scheme
  5. Construction Industry Scheme for businesses based outside the UK
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Policy papers and consultations

  1. The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019
  2. VAT reverse charge for building and construction services
  3. Extension of security deposit legislation
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