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If you’re a subcontractor working for a contractor, they might deduct tax from your pay, and pay it to HMRC through the Construction Industry Scheme (CIS).

What do subcontractors need to do for CIS?

Subcontractors don’t have to register under CIS, but it can help. This is because contractors verify their subcontractors with HMRC. If you don’t register, you can still work as a subcontractor, but the contractor will need to make deductions at a higher rate.

cis returns service

How do I register for CIS as a subcontractor?

The information you provide to register as a subcontractor for CIS depends on whether you are a sole trader, company or a partnership.

The application for CIS as a subcontractor will ask for:

How do I register if I am a subcontractor and a contractor?

If you act as a contractor and as a subcontractor, you will need to register for CIS separately for each. This is so that you pay the right amount of tax as a subcontractor, and can submit CIS returns for your contracting work.

Read our guide to learn more about the Construction Industry Scheme. To talk to one of the team about our CIS accounting services, call 020 3355 4047.

About The Author

Dean Salmon

I'm an AAT and ACA qualified Chartered Accountant with over 13 years experience working with businesses, contractors and sole traders. I also love watching live music, and quizzes! Learn more about Dean.

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