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What subcontractors in the building industry must do under the Construction Industry Scheme - registering, record keeping, applying for gross payment status and reporting business changes

• Overview

  You should register for the Construction Industry Scheme (CIS) if you work…

• How to register

  To register for the Construction Industry Scheme (CIS) you’ll need: your…

• Get paid

  To be paid correctly by a contractor, make sure you give them the exact…

• Pay tax and claim back deductions

  When you’re registered with the Construction Industry Scheme (CIS), you’re…

• How to get gross payment status

  Having gross payment status means contractors will pay you in full,…

• Annual review

  If you have gross payment status, HM Revenue and Customs (HMRC) will…

• Changes you need to report

  Report changes by calling the Construction Industry Scheme (CIS) helpline.…

Use this form to register as a contractor or subcontractor if you're based outside the UK and do work covered by the Construction Industry Scheme (CIS).

• From: HM Revenue & Customs