Guidance and regulation

Get a refund of your Construction Industry Scheme (CIS) deductions if you’ve paid too much tax or National Insurance.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Use this guidance and the examples included to help you if you are a contractor or subcontractor within the Construction Industry Scheme.

• From: HM Revenue & Customs
• Updated: 8 March 2024

• Construction Industry Scheme: a guide for contractors and subcontractors (CIS 340)

  1. Introduction to the Construction Industry Scheme (CIS) This section…

Find recognised suppliers and software for the Construction Industry Scheme online.

• From: HM Revenue & Customs
• Updated: 30 April 2024

• Construction Industry Scheme (CIS): commercial software suppliers

  The products listed have gained HMRC recognition having proved the ability…

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).

• From: HM Revenue & Customs
• Updated: 17 April 2024

Learn more about paying tax and record keeping for the Construction Industry Scheme if you’re a contractor or subcontractor.

• From: HM Revenue & Customs
• Updated: 26 March 2024

Check the availability and any issues affecting the Construction Industry Scheme (CIS) online service.

• From: HM Revenue & Customs
• Updated: 23 February 2024

Find out how subcontractors who operate under the Construction Industry Scheme can nominate someone else to receive payments.

• From: HM Revenue & Customs
• Updated: 21 November 2014

Find out if you need to register as a contractor under the Construction Industry Scheme (CIS).

• From: HM Revenue & Customs
• Updated: 21 November 2014

Find out how businesses can be split into smaller sections to operate under the Construction Industry Scheme (CIS).

• From: HM Revenue & Customs
• Updated: 6 April 2022

Find schema and technical specifications for Construction Industry Scheme Online software developers.

• From: HM Revenue & Customs
• Updated: 20 September 2022

Find out what checks you should complete and how to report potential fraud if you’re an employer or worker in the construction industry.

• From: HM Revenue & Customs
• Updated: 1 December 2022

This factsheet is about the penalties HMRC will charge if you do not file your monthly returns on time.

• From: HM Revenue & Customs
• Updated: 8 April 2022

Agent authorisation Construction Industry Scheme technical specifications for software developers.

• From: HM Revenue & Customs
• Updated: 16 June 2023

Find out about the penalties HMRC charges for false registration within the Construction Industry Scheme (CIS).

• From: HM Revenue & Customs
• Updated: 16 May 2022