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
CIS for larger businesses, public bodies and non-UK businesses
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
