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Get a refund of your Construction Industry Scheme (CIS) deductions if you’ve paid too much tax or National Insurance.
Use Construction Industry Scheme (CIS) form CIS305 to register a company as a subcontractor, apply for gross payment status, or both.
Use this guidance and the examples included to help you if you are a contractor or subcontractor within the Construction Industry Scheme.
1. Introduction to the Construction Industry Scheme (CIS) This section…
Use postal form CIS301 to register as a Construction Industry Scheme (CIS) subcontractor with payment under deduction.
Use Construction Industry Scheme (CIS) form CIS302 to register as a sole trader subcontractor, apply for gross payment status, or both.
Find recognised suppliers and software for the Construction Industry Scheme.
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).
Use postal form CIS305 to register as a Construction Industry Scheme (CIS) subcontractor with payment under deduction.
Use Construction Industry Scheme (CIS) form CIS304 to register a partnership as a subcontractor, apply for gross payment status, or both.
Learn more about paying tax and record keeping for the Construction Industry Scheme if you're a contractor or subcontractor.
Check the availability and any issues affecting the Construction Industry Scheme (CIS) online service.
Find out how subcontractors who operate under the Construction Industry Scheme can nominate someone else to receive payments.
Agent authorisation Construction Industry Scheme technical specifications for software developers.
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 schema and technical specifications for Construction Industry Scheme Online software developers.
Find out how businesses can be split into smaller sections to operate under the Construction Industry Scheme (CIS).
Use postal form CIS304 to register as a Construction Industry Scheme (CIS) subcontractor with payment under deduction.
Find out if you need to register as a contractor under the Construction Industry Scheme (CIS).
This factsheet is about the penalties HMRC will charge if you do not file your monthly returns on time.
Find out about the penalties HMRC charges for false registration within the Construction Industry Scheme (CIS).
Don’t include personal or financial information like your National Insurance number or credit card details.
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