The

Construction Industry Scheme - CIS

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The general principle of the Construction Industry Scheme is that Contractors have to make deductions from their payments to Sub-Contractors.

The contractor will verify each Sub-Contractor and HMRC stipulate the appropriate rate for the deductions.

Both the Contractor and Sub-Contractor can trade as an individual, partnership or limited company. The contractor must be registered with HMRC but the Sub-Contractor does not have to be registered. It is advisable for the sub-contractor to register otherwise deductions will be at a higher rate.

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Tel: 08453 827 583
Fax: 08452 658 317
Email: info@business-bookkeeping.co.uk

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To qualify as a CIS Sub-Contractor you must be Self-Employed and be registered with HMRC as self-employed. This means you must have Unique Tax Reference or UTR.

You can register online direct with HMRC or you can Click Here and we will complete the registration process for you.

Don’t be late with your annual Self-Assessment tax returns. We will complete the required returns and can provide tax planning services.

Avoid late penalties and paying too much tax. We will complete your required tax returns, submit it to HMRC and follow up on any refunds due.

As part of our tax planning service we will ensure that you are paying the correct National Insurance contribution on time, so that you will not have an unexpected lump sum to pay at the year end.

If you are not yet registered for CIS and require our help to obtain your UTR number or would like a quote for any of our services please Contact Us.

CIS Registration

Self Assessment Tax Returns

CIS Tax Returns

CIS Registration

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