In this section:
- The Construction Industry Scheme (CIS) - an introduction
- Getting started with CIS - contractors, subcontractors and tax agents
- CIS for larger businesses, public bodies and non-UK businesses
- Making payments and getting paid under CIS
- Contractor monthly returns and record keeping
- Ensure you comply with CIS
- Business changes you need to report under CIS
- CIS forms, factsheets and glossary
Business changes you need to report under CIS
Reporting changes to a subcontractor business CIS subcontractors - make sure you report changes to your business structure/ownership, change of address or if ceasing trading
Reporting changes to a contractor business CIS contractors - changes you must report to HM Revenue & Customs such as stopping using subcontractors or ceasing trading
