Helping you understand CIS

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• Construction Industry Scheme

Construction Industry Scheme

Introduction to CIS

• What is the Construction Industry Scheme?
• Deciding whether your work comes within CIS
• Are you a contractor or subcontractor under CIS?
• Employment Status Indicator tool

Subcontractors responsibilities

• Subcontractor registration and obligations
• Getting paid and paying tax - advice for subcontractors
• Gross paid subcontractors and the annual compliance review
• Reporting changes to a subcontractor business

Contractors responsibilities

• Contractor registration and obligations
• Verifying and paying subcontractors
• Using or dealing with subcontractor trading names
• Reporting changes to a contractor business

CIS returns, payments and deductions

• Monthly returns and record keeping under CIS
• Understanding and using CIS online
• Login to CIS Online now
• Late returns and late return penalties under CIS
• Correcting monthly return and payment errors
• How to pay CIS deductions to HMRC if you're a contractor
• EDI filing for large contractors
• Company subcontractors and the P35 Employer Annual Return

Large businesses, public bodies and non-UK businesses

• Multiple contractor status for larger businesses under CIS
• CIS where construction isn't your main activity
• Public bodies and organisations under CIS
• How CIS applies to businesses based outside of the UK
• Reporting changes to a contractor business

Agents

• Acting as a tax agent for a CIS contractor or subcontractor
• Managing agents and CIS

• Do it online
• Sign up for CIS online

• Tools
• Employment status indicator

• See also
• CIS what's new
• CIS 340 - Guide for contractors and subcontractors
• Self Assessment
• PAYE for employers
• Corporation Tax
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