We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out how businesses can be split into smaller sections to operate under the Construction Industry Scheme (CIS).
Find forms and guidance used in the Construction Industry Scheme (CIS).
Give subcontractors a statement to break down payments and deductions for the Construction Industry Scheme (CIS).
Find out what the PAYE for Agents online service is for, what you can do in the service and how to do it.
Find out what happens when HMRC may ask for a security bond for Construction Industry Scheme (CIS) if you're an employer or trader.
Find out if you need to account for the reverse charge for buildings and construction services you supply.
If your company is paid under deduction for the Construction Industry Scheme (CIS), use form CIS132 to record how you've set off the deductions.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.