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 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…
Sub-contracting and use of labour are common practices in private security. Know the difference and understand who is responsible for checking SIA licences.
Transparency data on government procurement, including tenders, contracts published and the age of contracts.
Figures on MOD contracting with small and medium-sized enterprises, including estimates of direct expenditure and new contracts placed.
How organisations can bid for contracts as a consortium, including the relevant requirements set out in the invitation to tender (ITT).
This study aims to address research gaps on the drivers for change in contracting models, and on the current contracting arrangement
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
This guidance is for UK Conformity Assessment Bodies (CABs) who are intending to subcontract tasks such as testing, certification or inspection.
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).