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What the Construction Industry Scheme (CIS) is, work covered by the scheme and find out whether you should register as a contractor or subcontractor.
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…
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
You should register for the Construction Industry Scheme (CIS) if you work…
To register for the Construction Industry Scheme (CIS) you’ll need: your…
To be paid correctly by a contractor, make sure you give them the exact…
When you’re registered with the Construction Industry Scheme (CIS), you’re…
Having gross payment status means contractors will pay you in full,…
If you have gross payment status, HM Revenue and Customs (HMRC) will…
Report changes by calling the Construction Industry Scheme (CIS) helpline.…
Sign in to the Construction Industry Scheme online service to file your contractor monthly returns or verify a subcontractor.
Guidance and forms for the Construction Industry Scheme. Including businesses based outside the UK, contractors, subcontractors, filing returns, and payments.
Get a refund of your Construction Industry Scheme (CIS) deductions if you’ve paid too much tax or National Insurance.
Use this guidance and the examples included to help you if you are a contractor or subcontractor within the Construction Industry Scheme.
Use Construction Industry Scheme (CIS) form CIS305 to register your company as a subcontractor, or apply for gross payment status at the same time.
If you’re a sole trader, use Construction Industry Scheme (CIS) form CIS302, to register as a CIS subcontractor and gross payment status at the same time.
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).
Find forms and guidance used in the Construction Industry Scheme (CIS).
Use Construction Industry Scheme (CIS) form CIS304 to register your partnership as a subcontractor and apply for gross payment status at the same time.
Find recognised suppliers and software for the Construction Industry Scheme online.
Options to improve the operation of the Construction Industry Scheme (CIS) and on the introduction of mandatory on-line CIS filing for contractors.
How to pay a CIS late filing penalty: payment reference number, online, by Bacs or CHAPS, Direct Debit, cheque or your bank.
Don’t include personal or financial information like your National Insurance number or credit card details.
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