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 using subcontractors temporarily
You can make an inactivity request if you’ve temporarily stopped using subcontractors and do not expect to make any payments in the foreseeable future.
An inactivity request lasts for up to 6 months. You can renew it at the end of the 6 month period.
If you’re a deemed contractor and you do not expect to make contract payments in the foreseeable future, you can contact HMRC to ask for a longer inactivity period.
You can make an inactivity request when you file a nil return (a return showing your payments were 0), using the CIS online service. If you cannot use the CIS online service, you can tell HMRC by phone or post.
You must file a monthly return with payments if you start using subcontractors again. This will end your inactivity period.
If you stop trading
If you stop using subcontractors completely, you must:
- tell HMRC
- stop filing monthly CIS reports