Construction Industry Scheme

The Construction Industry Scheme (CIS) is a scheme which involves tax being deducted at source from payments made to subcontractors related to construction work.

Contractors who use subcontractors for construction work must register with HMRC for CIS. Equally if you are a subcontractor who works for a contractor registration with HMRC for CIS is required.

• Registration with HMRC for CIS
• Ensuring timely submissions to HMRC for returns to avoid penalties
• Providing timely payment details to make to HMRC
• Supplying deduction statements to subcontractors