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.

Contractors

Contractors must verify each subcontractor with HMRC before making payments.

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Subcontractors

Where a subcontractor is not registered for CIS, the contractor will deduct 30% tax. This means it is essential to ensure a subcontractor CIS registration is in place as soon as possible.

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Want to find out more?

Speak to our team and find out how we can get you up and running for your next venture in the UK.

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