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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

  • partnerships

  • Ltd companies

  • LLPs


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).

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