Subcontractors and CIS

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 CIS subcontractor
What subcontractors in the building industry must do under the Construction Industry Scheme - registering, record keeping, applying for gross payment status and reporting business changes

CIS: businesses based outside UK
What you need to do if you’re a contractor or subcontractor based outside the UK and do work covered by Construction Industry Scheme (CIS)

CIS: repayment claims for limited company subcontractors
This guidance explains the process you need to follow to correctly reclaim Construction Industry Scheme (CIS) deductions