Rules for contractors and subcontractors working in the construction
The Construction Industry Scheme (CIS) applies rules to contractors and subcontractors working in the construction industry in the UK. The rules set out how payments made by contractors to subcontractors should be handled. These payments must consider the tax status of subcontractors.
Contractors typically make deductions and pay HMRC. These serve as payments towards the subcontractors tax and national insurance contributions.
This scheme covers all construction work including:
- Site preparation
- Alterations
- Dismantling
- Construction
- Repairs
- Decorating
- Demolition
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