The CIS, acronym for Construction Industry Scheme, set the payment rules for the construction industry subcontractors. Although this scheme mainly applies to construction-only companies, other entities with a high spend on construction also fall under CIS.
Does CIS apply to you?
CIS applies in all the following cases in the construction industry:
self employed - sole traders
This scheme also applies to labour agencies, property developers and gang leaders. CIS may apply also to non construction companies (housing associations, local authorities etc.) spending more than £1 million a year on construction operations. CIS applies to all companies working in the UK (also the ones based abroad).