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What is the Construction Industry Scheme (CIS)?

The Construction Industry Scheme (CIS) sets out the rules for how payments to subcontractors for construction work must be handled by contractors in the construction industry.

The scheme applies mainly to contractors and subcontractors in mainstream construction work, however businesses or organisations whose core activity isn't construction but have a high annual spend on construction may also count as contractors and fall under the scheme.

If you are a subcontractor, you technically count as self-employed so you will have to register with HMRC in order to claim any applicable rebates.

You can check directly whether the scheme applies to you either as a contractor or subcontractor through the HMRC website.