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 the Construction Industry Scheme (CIS) is, work covered by the scheme and find out whether you should register as a contractor or subcontractor.
Sign in to the Construction Industry Scheme online service to file your contractor monthly returns or verify a 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.
Guidance and forms for the Construction Industry Scheme. Including businesses based outside the UK, contractors, subcontractors, filing returns, and payments.
Use this guidance and the examples included to help you if you are a contractor or subcontractor within the Construction Industry Scheme.
Get a refund of your Construction Industry Scheme (CIS) deductions if you’ve paid too much tax or National Insurance.
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 CIS301 to register as a Construction Industry Scheme (CIS) subcontractor with payment under deduction.
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. Please fill in this survey (opens in a new tab and requires JavaScript).