CIS (Construction Industry Scheme)

Contractors: As a contractor, you are required to meet specific obligations under the scheme, including registering with HM Revenue and Customs (HMRC), checking whether your subcontractors are registered with HMRC, paying subcontractors, deducting tax and submitting monthly statements confirming these payments.

Subcontractors: If you are a subcontractor, your main obligation is to register with HMRC. You must also keep HMRC informed of any changes to your business such as changes to your business address, business name, business partners and other relevant information.

Advise you on your status
  • Advise on whether your subcontractors fall into the subcontractor or employee status (or both)
  • Verify them on your behalf with HMRC (if required)
  • Keep your records in an adequate position
  • Provide you with CIS compliant Payroll
  • Supply deduction statements to all subcontractors
  • Keep your records in good order and supply HMRC with monthly returns
  • Prepare your end of year self-assessment tax return and calculate your tax liability / refund where applicable