An essential guide to CIS
The Construction Industry Scheme (CIS) is a kind of tax which is applied to some construction workers. If a contractor uses a sub-contractor (rather than an employee), they need to deduct CIS tax when they pay them. The contractor then sends the CIS deduction to HMRC each month.
Read our straightforward guide to CIS which explains who needs to register for CIS and when, and what your obligations as a CIS contractor or subcontractor are.