CIS

What is CIS?

The Construction Industry Scheme (CIS) is an HMRC scheme to prevent tax evasion in the construction industry. It features a series of rules on how subcontractors in construction should be paid. Within CIS, HMRC deducts a certain amount in tax and National Insurance contributions from the payment given by contractor to the subcontractor.

How Much Will Be Deducted?

If a subcontractor is CIS registered, 20% will be deducted. If they are unregistered, it will be 30%.

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What work does it cover?

CIS regulation covers:

A permanent or temporary building or structure.
Civil engineering work like roads and bridges.
Preparing the site
Demolition and dismantling
Alterations, repairs, decorating
Building work
Installing central systems like heating, lighting, water, ventilation, or power.
Cleaning the inside of the buildings after construction.

Source Gov.co.uk.

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What are the exceptions?

If a subcontractor is CIS registered, 20% will be deducted. If they are unregistered, it will be 30%.

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