What is the Construction Industry Scheme (CIS)?

The Construction Industry Scheme (CIS) is a tax system set up by HMRC to collect payments on account from subcontractors within the construction industry. In order to register with CIS, subcontractors will need to have a Unique Taxpayer Reference (UTR).

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Once registered on the CIS scheme, the subcontractors’ earnings will be taxed at a standard rate of 20%, or 0% for gross pay status. If unregistered, a taxable rate of 30% will be applied.

It is important to remember that CIS can be applied to subcontractors and also Limited Company contractors offering services within the construction industry. To find out more about these services please click on the following:

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To find out more about CIS, please click the FAQ button below.