The scheme covers payments made by contractors to subcontractors carrying out construction operations in the UK. Contractors and subcontractors must register with HMRC and businesses that are both a contractor and a subcontractor will require two separate CIS registrations.
Construction operations covered include the construction of buildings and structures (permanent or temporary), alterations, repairs, extensions, demolition or dismantling. They also include land and infrastructure projects such as road works, power lines and industrial plant, and finishing operations and electrical systems including the installation of heating, lighting, air conditioning, power, drainage, sanitation, water, or fire protection.
We can help you register with HMRC as a contractor, subcontractor or both, administer your CIS compliance if you’re a contractor and obtain repayments of CIS deducted where no liability to UK tax arises.