In this section:
Multiple contractor status for larger businesses under CIS If you're a large business, find out how splitting into several smaller divisions to operate CIS can be more efficient
CIS where construction isn't your main activity Businesses or organisations with a high construction spend may come under CIS even if this isn't their main activity
Public bodies and organisations under CIS How CIS might apply to local authorities, housing associations, government departments and agencies, NHS trusts, more
How CIS applies to businesses based outside of the UK What to do if your business isn’t based in the UK but carries out work in the UK that's covered by CIS
Reporting changes to a contractor business CIS contractors - changes you must report to HM Revenue & Customs such as stopping using subcontractors or ceasing trading
