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Tax - Construction Industry Scheme
What is the Construction Industry Scheme?
The Construction Industry Scheme (CIS) is a set of regulations that control payments to subcontractors working in the construction industry. It may affect you if you work as a subcontractor, or if you run a business that employs subcontractors.
The Construction Industry Scheme includes many types of individuals and businesses that work in construction ranging from builders to housing agencies. It includes both contractors and subcontractors and does not usually include private individuals who build or improve their own property for personal use.
- You are classed as a CIS subcontractor if you do work for a CIS contractor
- You are classed as a CIS contractor if you appoint CIS subcontractors to undertake construction works
To find out more about the Construction Industry Scheme please follow the links below:
CIS For Subcontractors includes:
- CIS For Contractors (Employers) includes: