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Use this guidance and the examples included to help you if you are a contractor or subcontractor within the Construction Industry Scheme.
What you have to do under the Construction Industry Scheme if you're a contractor - registering, filing returns, paying subcontractors and keeping records.
You must register as a contractor with the Construction Industry Scheme…
The Construction Industry Scheme (CIS) covers most construction work to…
To register as a contractor, you need to follow the process for setting up…
Before you can pay a new subcontractor, you’ll need to ‘verify’ them with…
When you pay a subcontractor, you usually make some deductions from their…
You must pay HM Revenue and Customs (HMRC) any deductions you’ve made.…
You must tell HM Revenue and Customs (HMRC) each month about payments…
Under the Construction Industry Scheme (CIS), you must keep records of:…
You must tell HM Revenue and Customs (HMRC) if: you change address (as an…
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
The new Construction Industry Scheme (CIS) post April 2007, showing how payments are taxed from 6 April 2007
Guidance and forms for the Construction Industry Scheme. Including businesses based outside the UK, contractors, subcontractors, filing returns, and payments.
Find forms and guidance used in the Construction Industry Scheme (CIS).
Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you're an employer.
This manual gives guidance on handling your own or your clients Construction Industry Scheme matters.
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).
Find out about the reverse charge for supplies of services reported within the Construction Industry Scheme (CIS).
Find out what the PAYE for Agents online service is for, what you can do in the service and how to do it.
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
Find out if you need to account for the reverse charge for buildings and construction services you supply.
Get a refund of your Construction Industry Scheme (CIS) deductions if you’ve paid too much tax or National Insurance.
Learn more about paying tax and record keeping for the Construction Industry Scheme if you’re a contractor or subcontractor.
Don’t include personal or financial information like your National Insurance number or credit card details.
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