Under the Construction Industry Scheme, contractors are required to deduct money from a subcontractors payments and pay it onto HMRC. We can assist clients with the completion of monthly returns and calculating payments due to HMRC.

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Do I need to file a Self-Assessment if I am a CIS contractor?

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Yes. All individuals that are self-employed need to file a Self Assessment tax return, including CIS workers.

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What services do you offer?

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• Verifying subcontractors

• Producing CIS statements of payments and deductions

• Dealing with CIS suffered offset for Limited Companies.

• Filing monthly contractor returns. 

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What work is covered by CIS?

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• a permanent or temporary building or structure

• civil engineering work like roads and bridges

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For the purpose of CIS, construction work includes:

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• preparing the site - for example, laying foundations and providing access works

• demolition and dismantling

• building work

• alterations, repairs and decorating

• installing systems for heating, lighting, power, water and ventilation

• cleaning the inside of buildings after construction work

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Exception

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You do not have to register if you only do certain jobs, including:

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• architecture and surveying

• scaffolding hire (with no labour)

• carpet fitting

• making materials used in construction including plant and machinery

• delivering materials

• work on construction sites that’s clearly not construction - for example, running a canteen or site facilities

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Guide for CIS contractors: Construction Industry Scheme: CIS 340 - GOV.UK