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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.

• Overview

  You must register as a contractor with the Construction Industry Scheme…

• Who is covered by CIS

  The Construction Industry Scheme (CIS) covers most construction work to…

• How to register

  To register as a contractor, you need to follow the process for setting up…

• Verify subcontractors

  Before you can pay a new subcontractor, you’ll need to ‘verify’ them with…

• Make deductions and pay subcontractors

  When you pay a subcontractor, you usually make some deductions from their…

• Pay deductions to HMRC

  You must pay HM Revenue and Customs (HMRC) any deductions you’ve made.…

• File your monthly returns

  You must tell HM Revenue and Customs (HMRC) each month about payments…

• Record keeping

  Under the Construction Industry Scheme (CIS), you must keep records of:…

• Tell HMRC about changes

  You must tell HM Revenue and Customs (HMRC) if: you change address (as an…

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).

• From: HM Revenue & Customs