What is the Construction Industry Scheme (CIS)?

The CIS is a UK government initiative where contractors deduct money from subcontractors’ payments and pass it to HMRC as advance tax payments.

Who needs to register for CIS?

Contractors must register. Subcontractors can register to avoid higher tax deductions (30% if unregistered, 20% if registered).

Most construction work on buildings and structures is covered, including site preparation, repairs, decorating, and demolition.

Contractors report deductions monthly to HMRC and pay the amounts withheld. Subcontractors receive monthly statements showing their deductions.

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Advanced Diploma in Construction Industry Scheme (CIS) - CPD Certified
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