If your business is registered as a contractor under the Construction Industry Scheme (CIS), you need to tell HM Revenue & Customs (HMRC) as soon as possible about certain changes in your business circumstances.
Changes you need to tell HMRC about include:
If you're an agent for a CIS registered business you may need to report a change in business circumstances to HMRC on behalf of your client.
If you're also a registered as a CIS subcontractor, please see HMRC's related guide 'Reporting changes if you're a CIS subcontractor' under 'More useful links' at the end of the page.
On this page:
You should call HMRC's CIS Helpline as soon as possible if you're changing any of these addresses:
If you employ both subcontractors and PAYE employees there may be times when you choose to use just your PAYE staff and cease to have any contracts with subcontractors. You must inform HMRC if you are not operating CIS for periods of up to six months but you intend to use subcontractors again in the future.
During the period of CIS inactivity you will not need to send back a monthly return but you must inform HMRC at the beginning of this period by phoning HMRC's CIS Helpline as soon as possible.
You must also let HMRC know when you start to pay subcontractors again by phoning the CIS helpline.
When a contractor business stops trading or if a contractor dies, their business may cease there and then. But there could still be some outstanding obligations and responsibilities under CIS.
The contractor or contractor's personal representatives have to meet the contractor's outstanding CIS obligations for the last period of trading. These include:
A contractor's personal representatives could be the executors named in their will - or perhaps several close relatives.
If you've got any questions about the types of change you need to tell HMRC about under CIS you can call HMRC's CIS Helpline. If a change has happened - or is about to happen soon - you can also use the helpline to contact HMRC and let them know. You'll need to have all the relevant details of the change to hand.