Construction Industry Scheme (CIS)

The Construction Industry Scheme (CIS) primarily applies to contractors and subcontractors engaged in mainstream construction work. However, businesses or organizations with significant annual expenditure on construction may also be considered contractors and fall within the scope of the scheme. Under the CIS, contractors are required to deduct a portion of a subcontractor's payments and remit it to HM Revenue and Customs (HMRC). These deductions serve as advance payments towards the subcontractor's tax and National Insurance contributions. Contractors must register for the CIS, while subcontractors are not obligated to register. However, if subcontractors are not registered, deductions will be taken from their payments at a higher rate.

If you are unsure about whether you should be registered under the CIS or need assistance with the registration and setup process, we can provide the guidance you need. Our services include:

• Providing relevant information about the CIS

• Guiding you through the registration process

• Preparing and submitting the required CIS returns to HMRC, ensuring compliance with all regulations and deadlines
  
  

Our experienced team can explain the intricacies of the scheme and how it operates, ensuring that you have a clear understanding of your obligations and rights under the CIS. We are here to support you every step of the way, ensuring compliance and helping you navigate the complexities of the construction industry.