Helping you get to grips with CIS, whether you're a contractor or subcontractor
Construction Industry Scheme
The Construction Industry Scheme (CIS) - an introduction What is the Construction Industry Scheme, does it apply to you, and are you a contractor or a subcontractor?
Getting started with CIS - contractors, subcontractors and tax agents Contractor and subcontractor registration and obligations under CIS, using or dealing with trading names, guidance for tax agents
CIS for larger businesses, public bodies and non-UK businesses CIS contractor status for larger businesses or where construction is non-core activity, CIS for non-UK based businesses
Making payments and getting paid under CIS How to pay subcontractors and send deductions to HM Revenue & Customs if you're a contractor, your pay and tax if you're a subcontractor
Contractor monthly returns and record keeping Filling in contractor monthly returns, submitting them online and how to correct mistakes
Ensure you comply with CIS What you must do in order to comply with CIS requirements and what could happen if you don't
Business changes you need to report under CIS Changes you should report to HM Revenue & Customs if in CIS, eg change of address, stopping trading or new structure/ownership
CIS forms, factsheets and glossary Plain English explanations of terms used in the Construction Industry Scheme, CIS leaflets, forms and factsheets
