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
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.…
How to place CE marking on your product, how to identify UK requirements relating to construction products, and how to apply to be a UK Notified Body or Technical Assessment Body.
What the Construction Industry Scheme (CIS) is, work covered by the scheme and find out whether you should register as a contractor or subcontractor.
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).
Guidance providing practical information for placing construction products on the Northern Ireland market and unfettered access provisions.
Guidance on the Energy Performance Certificates regulations for non-dwellings on construction, sale or rent in England and Wales.
The U1 exemption allows you to use suitable waste in construction as a recovery activity.
Guidance providing practical information for placing construction products on the GB market.
The CMA is investigating suspected anti-competitive conduct in relation to the supply of chemical admixtures and additives for use in concrete, cement, mortars and related construction products under Chapter I CA98.
Information for developers on how to avoid harming protected areas and species during development work.
This series brings together all documents relating to construction statistics.
Guidance to developers and designers on how to improve the resilience of new properties in low or residual flood areas.
Guidance on activities that may require a marine licence.
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
Sign in to the Construction Industry Scheme online service to file your contractor monthly returns or verify a subcontractor.
We handle disputes about buildings, engineering and surveying. Cases that we hear include: claims about services provided by engineers, architects, surveyors and other professionals in this sector claims about local authority duties relating to land and buildings environmental claims (eg...
Get a refund of your Construction Industry Scheme (CIS) deductions if you’ve paid too much tax or National Insurance.
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
VAT rates for building work, including plumbers, plasterers and carpenters - new houses and flats, work for disabled people, energy saving, grant-funded heating, conversions and renovations, properties that are not homes
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.