CIS
The Construction Industry Scheme (CIS) is a revenue collection scheme specific to the construction sector. CIS, which was introduced in 1997, covers all construction operations carried out in the UK (including territorial waters up to the 12 mile limit). Businesses and individuals working in construction must register for CIS and must be paid subject to deduction (either 20% or 30%) unless HMRC confirms that they can be paid gross.
Government guidance/resources:
- HMRC has published their own CIS guidance:
- There is a separate CIS helpline run by HMRC which you can contact on: 0300 200 3210
If you are new to the construction sector or are thinking of setting up an agency in the construction sector then we would recommend that you read our Guide to running an agency in the construction sector which covers a range of topics relevant to that sector.
Disclaimer
This information is for guidance purposes only and should not be regarded as a substitute for taking legal advice. Please refer to the full terms and conditions on our website.