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Sign in to the Construction Industry Scheme online service to file your contractor monthly returns or verify a subcontractor.
What the Construction Industry Scheme (CIS) is, work covered by the scheme and find out whether you should register as a contractor or subcontractor.
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.…
What you have to do under the Construction Industry Scheme if you're a contractor - registering, filing returns, paying subcontractors and keeping records.
How to pay a CIS late filing penalty: payment reference number, online, by Bacs or CHAPS, Direct Debit, cheque or your bank.
Give subcontractors a statement to break down payments and deductions for the Construction Industry Scheme (CIS).
Use the Construction Industry Scheme (CIS) form CIS40 if you're an individual, to claim repayment of subcontractor deductions during the current tax year.
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).
If your company is paid under deduction for the Construction Industry Scheme (CIS), use form CIS132 to record how you've set off the deductions.
If you're in a partnership, use Construction Industry Scheme (CIS) form CIS41, to claim repayment of subcontractor deductions during the current tax year.
Use Construction Industry Scheme (CIS) form CIS325 to authorise disclosure of any directors' (or beneficial shareholders') compliance failures.
Use Construction Industry Scheme (CIS) form CIS324 to authorise disclosure for registering partner details of any other partners’ compliance failures.
Do not include personal or financial information like your National Insurance number or credit card details.
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