Construction Industry Scheme (CIS)

Services

  1. 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

  2. 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

  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. Construction Industry Scheme: CIS 340
  2. Claim a refund of Construction Industry Scheme deductions if you're a limited company
  3. VAT reverse charge for building and construction services guidance note
  4. Find software suppliers for the Construction Industry Scheme (CIS)
  5. Construction Industry Scheme: service availability and issues
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Policy papers and consultations

  1. VAT reverse charge for building and construction services
  2. Extension of security deposit legislation
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Explore these sub-topics

  1. Contractors
  2. Payments
  3. Subcontractors