What is the Construction Industry Scheme?


The Construction Industry Scheme

If you’re a company, partnership or a self-employed individual working in the building or construction industry, you may have to pay tax under the Construction Industry Scheme (CIS).

This tax deduction scheme refers to payments made from contractors to subcontractors (not employees, as these are covered by PAYE). Contractors deduct money from a subcontractor’s payments and pass it on to HMRC.

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