Understanding CIS

The Construction Industry Scheme (CIS) is a tax deduction scheme that covers most construction work in the UK.

Who Does It Apply To?

Contractors and subcontractors working in the construction industry.

What Are the Deduction Rates?

• 20% for registered subcontractors
• 30% for unregistered subcontractors
• 0% for subcontractors with gross payment status

How to Register

You can register for CIS through HMRC online.

Key Things to Remember

• Always verify your subcontractors
• Submit monthly returns on time
• Keep accurate records