CIS (Construction Industry Scheme)

The Construction Industry Scheme (CIS) is a set of special rules for handling payments for construction work that contractors make to subcontractors. The scheme covers all ‘construction operations’ – construction work – carried out in the UK, as well as some other related work.

If your business is involved with construction operations then it might operate as a contractor or as a subcontractor – or as both. The terms construction operations, contractor and subcontractor have special meanings under CIS and they’re defined in the rules of the scheme. So you’ll need to know when you’re working as a contractor and when you’re working as a subcontractor.

CIS is an additional requirement of self employment accounting if you are a labourer or contractor working for a building company but not an employee of the company concerned. We have a full working knowledge of the CIS scheme and can offer CIS clients a full, efficient and prompt accountancy service for very reasonable fees.

If you would like to discuss any issues concerning the Construction Industry Scheme then contact us today on 0845 345 7785.

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