Construction Industry Scheme (CIS)

The Construction Industry Scheme is one of our key areas of expertise and we have a wealth of experience in dealing with both contractors, sub-contractors and HMRC.

CIS Contractor

As a CIS contractor you have the responsibility to calculate correctly and pay across CIS (tax) withheld from sub-contractors. You also have the responsibility of issuing your sub-contractors with CIS deduction statements.

CIS Sub-Contractor

Construction workers who are completing work within CIS must report their income, expenses and CIS suffered on their personal Tax Return. More often than not, a refund of tax is due. This is due to no UK personal allowance being allocated throughout the tax year. Sub-contractors are also entitled to tax relief in respect of business-related expenditure incurred in a tax year.

What we can do

  • Registration as a contractor or sub-contractor.
  • Assist with verifying sub-contractors with HMRC.
  • Assist with paying across the correct CIS and PAYE to HMRC.
  • Assistance with the distribution of payment and deduction statements.
  • Assist with form CISREPAY.
  • Assistance with the application of gross status as a contractor.
  • Preparation and submission of financial statements for companies falling within the CIS regime.
  • Preparation and submission of personal Tax Returns, reporting CIS suffered as a sub-contractor.


Often self-employed individuals who are paid through the Construction Industry Scheme will be due a refund of tax paid as they may have had 20%/30% tax deducted from their income without their entitlement to a UK personal allowance being considered.

You will also be entitled to tax relief on any business-related expenditure incurred, which may also increase the refund due.

On average a refund takes approximately 6 weeks to be processed at HMRC.

However, these timescales vary throughout the year for a variety of reasons.

We will ensure refunds are processed as quickly as possible, keeping our clients up to date on the status of any refunds regularly.

You may wish to contact HMRC to find out general information about the Construction Industry Scheme. The number to contact is 0300 200 3210.

The information and documents you will need to provide usually include your CIS remittance statements and any business-related expenditure, which are the basics.

However, each case is different, and we would confirm the exact documents you would need to provide should you choose us as your accountant.

To become a CIS contractor or CIS subcontractor, follow these simple steps:

  1. Register for HMRC’s online service and enrol for self-employment
  2. You’ll get your Government Gateway ID (email) & UTR number (by post)
  3. On the official HMRC website, select the option to register for CIS using your government gateway ID
  4. Choose your CIS payment status (net pay or gross pay)
  5. You’re all good to go!

There is some great information on the website. Please use the link below and if you still require further support, please contact us. Further information on CIS.