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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…
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).
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.…
Use this form to register as a contractor or subcontractor if you're based outside the UK and do work covered by the Construction Industry Scheme (CIS).
Find out what Business Premises Renovation Allowance (BPRA) is and what costs and buildings qualify for it.
Find out how businesses can be split into smaller sections to operate under the Construction Industry Scheme (CIS).
This series brings together documents relating to government construction.
What the Construction Industry Scheme (CIS) is, work covered by the scheme and find out whether you should register as a contractor or subcontractor.
The Construction Industry Training Board (CITB) is the Sector Skills Council and Industry Training Board for the construction industry. It works with construction companies to improve skills, increase competitive edge and respond to the many challenges employers face. CITB is...
Get a refund of your Construction Industry Scheme (CIS) deductions if you’ve paid too much tax or National Insurance.
Guidance and forms for the Construction Industry Scheme. Including businesses based outside the UK, contractors, subcontractors, filing returns, and payments.
Find out what checks you should complete and how to report potential fraud if you’re an employer or worker in the construction industry.
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
This Tax Information and Impact Note explains the type of expenditure that qualifies for relief under Business Premises Renovation Allowance.
Sign in to the Construction Industry Scheme online service to file your contractor monthly returns or verify a subcontractor.
Decision for applicant Lifestory Group Limited registration number 14595741, applicant successful.
Decision for applicant Construction Skills Certification Scheme Limited against registration number 15108811, applicant successful.
Use Construction Industry Scheme (CIS) form CIS305 to register your company as a subcontractor, or apply for gross payment status at the same time.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
Don’t include personal or financial information like your National Insurance number or credit card details.
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