Construction Industry Scheme
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
The Construction Industry Scheme (CIS) - an introduction
What is the Construction Industry Scheme? The Construction Industry Scheme (CIS) rules for paying subcontractors on building projects
Deciding whether your work comes within CIS What types of work are covered by the Construction Industry Scheme and how it could affect your business
Are you a contractor or subcontractor under CIS?How to decide whether you're a contractor or a subcontractor under the Construction Industry Scheme and what to do if you're both
Employment Status Indicator tool Use the Employment Status Indicator tool to work out whether a worker is employed or self-employed
