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
Getting started with CIS - contractors, subcontractors and tax agents
Contractor registration and obligations When and how to register with HM Revenue & Customs as a CIS contractor - and your responsibilities and obligations
Subcontractor registration and obligations Registering with HM Revenue & Customs as a subcontractor under CIS, how your pay and deductions are affected if you don't register
Using or dealing with subcontractor trading names Information for subcontractors using trading names under CIS, how contractors should deal with subcontractors using trading names
Acting as a tax agent for a CIS contractor or subcontractor The steps you need to take in order to act as a tax agent for clients working under CIS including how to get authorisation online
CIS Online login page Register to start using CIS Online or use the service now to verify contractors or file monthly returns if already registered
