The Construction Industry Scheme (CIS)

The Construction Industry Scheme (CIS) is a series of number of regulations for contractors and sub-contractors within the construction industry.

If you are working in the construction industry we can help you whether you are a contractor or sub-contractor, if you are contractor we can:

Ø  Register you with HM Revenue & Customs as a contractor

Ø  Verify your subcontractors with HM Revenue & Customs

Ø  Ensure you pay your subcontractors correctly within the scheme making deductions if necessary

Ø  Supply deduction statements to the sub-contractors  

Ø  Keep your records in good order and supply HM Revenue & Customs with monthly returns

If you are a sub-contractor we can:

Ø  Advise on whether you fall into the sub-contractor or employee status (or both)

Ø  Verify you with HM Revenue & Customs on behalf of your contractor (if required)

Ø  Keep your records in good order

Any contractor that you work for must decide whether you are to be treated as an employee for each and every contract. If their decision is that you are an employee for the purpose of the contract then the contractor will operate a PAYE scheme whereby tax and National Insurance contributions will be deducted from the payments made to you.

If and when you are verified as self-employed the payments by the contractor will be dealt with through varying types of deductions.