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).