Contractors and the Construction Industry Scheme

Please note: Construction Industry Scheme (CIS) guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

What you must do as a Construction Industry Scheme contractor
What you have to do under the Construction Industry Scheme if you're a contractor - registering, filing returns, paying subcontractors and keeping records

Use the Construction Industry Scheme online service
Sign up or log in to file your monthly returns as a CIS contractor, or to verify a subcontractor

Construction Industry Scheme: multiple contractor status
Find out how businesses can split into smaller sections to operate under the Construction Industry Scheme (CIS)

Construction Industry Scheme: managing agents
Find out if you need to register as a contractor under the Construction Industry Scheme (CIS)

Using EDI to share PAYE payroll data with HMRC
For large employers sharing high volumes of payroll and Construction Industry Scheme (CIS) data using Electronic Data Interchange (EDI)