Step 1 – Decide whether your work comes within CIS
The construction industry scheme (CIS) is a set of special rules designed for handling payments made between contractors and subcontractors for construction work. Depending on the type of work you are involved with you may need to register with HM Revenue & Customs (HMRC) as either a contractor or a subcontractor under the Construction Industry Scheme.
Is the work that you do covered by the Construction Industry Scheme?
CIS applies to all types of businesses:
- Self-employed individuals working as sole traders.
- Limited liability partnerships (LLPs).
CIS covers construction operations in the UK, but as a general rule of thumb the scheme also covers almost any work that is done to a;
- permanent building
- temporary structure
- civil engineering work or installation
These include jobs similar to;
- site preparation
- general construction – bricklaying, roofing, plastering and so on
- alterations and extensions
- repairs and refurbishment
- dismantling work
Step 2 – Registering for CIS
If you meet the requirements above, to register for the construction industry scheme in the UK, click the link below and follow the online instructions. https://online.hmrc.gov.uk/login
Need Help or Advice?
Every business is different. If you’ve got any questions about whether your business is affected by the CIS you can call HMRC’s CIS Helpline on 0845 366 7899.