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
Making payments and getting paid under CIS
Getting paid and paying tax - advice for subcontractors Rules for being paid gross or with deductions towards tax under CIS, what counts as pay, finalising your tax by completing a tax return
Paying subcontractors - advice for contractors The steps you need to take when paying subcontractors for work covered by CIS - such as verification, record keeping, paperwork
How to pay CIS deductions to HMRC if you're a contractor Methods and deadlines for paying CIS deductions from your subcontractors to HM Revenue & Customs, benefits of paying electronically
Using CIS Online How the CIS Online service can save you time and effort when verifying subcontractors and sending in your monthly returns
Correcting monthly return and payment errors How to correct mistakes on your monthly CIS return or errors made when paying a subcontractor
