Definition of a building sub-contractor

Definition of a building sub-contractor

by | Aug 14, 2025 | Construction Industry Scheme

Know the rules for contractors & subs under CIS to avoid issues with HMRC. Under the Construction Industry Scheme (CIS), HMRC applies specific tax rules to contractors and subcontractors in the construction industry. Contractors are responsible for deducting tax...
CIS monthly returns obligations

CIS monthly returns obligations

by | Feb 13, 2025 | Construction Industry Scheme

The Construction Industry Scheme (CIS) requires contractors to deduct tax from subcontractor payments and file monthly returns with HMRC. Even if no payments are made, nil returns must be submitted to avoid penalties. The CIS is a specialised set of rules...
Contractors and CIS

Contractors and CIS

by | Feb 29, 2024 | Construction Industry Scheme

The Construction Industry Scheme (CIS) is a set of special rules for tax and National Insurance for those working in the construction industry. Businesses in the construction industry are known as 'contractors' and 'subcontractors' and should be aware...
CIS contractors monthly tax chores

CIS contractors monthly tax chores

by | Oct 5, 2023 | Construction Industry Scheme

The Construction Industry Scheme (CIS) is a set of special rules for tax and National Insurance for those working in the construction industry. Businesses in the construction industry are known as 'contractors' and 'subcontractors' and should be aware...
The Construction Industry Scheme

The Construction Industry Scheme

by | Jul 27, 2023 | Construction Industry Scheme

The Construction Industry Scheme (CIS) is a set of special tax and National Insurance rules for those working in the construction industry. Businesses in the construction industry are known as 'contractors' and 'subcontractors' and should be aware...
HMRC strike causes CIS delays

HMRC strike causes CIS delays

by | Jun 1, 2023 | Construction Industry Scheme

Some 400 HMRC helpline service advisers who are members of the Public and Commercial Services (PCS) Union have been on strike intermittingly since 10 May 2023. These strikes are by staff working in HMRC’s East Kilbride and Newcastle offices. The striking workers...