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