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The Construction Industry Scheme (CIS) is a set of rules for contractors and subcontractors in the construction industry. If you're a CIS contractor (including a deemed contractor), you'll need to register with HM Revenue & Customs (HMRC). You'll also have to follow certain rules to make sure you pay your subcontractors within the scheme correctly.



The things you'll need to do include:


  • verifying your subcontractors with HMRC

  • paying your subcontractors in the right way - making deductions if necessary

  • paying over deductions to HMRC

  • giving subcontractors deduction statements

  • sending monthly returns to HMRC

  • keeping proper records


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