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

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)

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HMRC