Contractors using the Construction Industry Scheme (CIS) need to deduct money from a subcontractor’s payments to pass on to HMRC. These count as advance payments towards the subcontractor’s tax and National Insurance.

Contractors must register for the scheme. Subcontractors do not have to register, but deductions are taken from their payments at a higher rate if they’re not registered.

What’s included?

• Registration of the scheme with HMRC

• Setting-up CIS systems

• Verifying subcontractors

• Processing monthly CIS returns

• Producing & Emailing CIS statements to subcontractors

• Submitting CIS returns to HMRC