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 The Construction Industry Scheme (CIS) applies to contractors and subcontractors working in the UK construction industry, including sole traders and LTD companies.​

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Contractors may need to verify subcontractors, deduct CIS tax from payments, submit monthly CIS returns to HMRC and provide deduction statements.

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Subcontractors may have CIS deducted from their income. These deductions are not the final tax bill, but they are used against their Income Tax and National Insurance liability.

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Good CIS records are important. You should keep invoices, payment records, CIS deduction statements, subcontractor verification details and bank transactions.

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Self-employed CIS subcontractors may also be affected by MTD ITSA, depending on their qualifying income. MTD ITSA does not mean paying tax every three months. It means keeping digital records and sending quarterly updates to HMRC using compatible software.

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 We can help with CIS registration, subcontractor verification, monthly CIS returns, CIS deduction records, Self Assessment tax returns, MTD ITSA preparation and filing, bookkeeping and Xero support.