The Construction Industry Scheme (CIS) is the administration and tax collection system for payments to subcontractors for construction work by contractors in the construction industry.
The scheme applies to all contractors and subcontractors in conventional construction work, as well as construction operations in water treatment works, railways and road buildings. However, ‘mainstream’ businesses which have a high annual spend on construction may also count as contractors and fall under the scheme, even where their core activity isn’t construction.
We provide a straightforward CIS payroll service, processing your payments, providing payment statements for your subcontractors and calculating the deduction of CIS tax. We also submit your CIS returns online.
To find out whether CIS applies to you, visit www.hmrc.gov.uk/cis or give us a call on 0333 121 0145 to find out how we can help you.