Under the Construction Industry Scheme (CIS), contractors deduct money from a subcontractor’s payments and pass it to HM Revenue & Customs (HMRC).

The scheme aims to deal with poor industry practice, such as engaging workers on a “cash-in-hand” basis and non-compliance with tax obligations. This topic takes a practical “how-to” look at the scheme, including describing how to register with the HMRC, how to make monthly returns, and defining who and what type of work is covered.

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