Introduction to CIS

What is the Construction Industry Scheme? The Construction Industry Scheme (CIS) rules for how contractors handle payments to subcontractors

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