What you must do as a Construction Industry Scheme (CIS) contractor

Tell HMRC about changes

You must tell HM Revenue and Customs (HMRC) if:

• you change address (as an individual or business)
• you change your business structure - for example from sole trader to limited company or vice versa
• a contractor dies
• you’re a multiple contractor and you take on another contractor’s business - you must tell HMRC within 90 days

If you stop trading or using subcontractors

You must:

• tell HMRC
• stop filing monthly CIS reports

Do this even if you’ve stopped using subcontractors temporarily, for example because you’re using your own employees to carry out work.

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