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The Construction Industry Scheme, handled.
If you work in construction as a contractor or subcontractor, CIS changes how payments are made, how tax is deducted, and how you file. We help you stay compliant and reclaim what you are owed.
What is the Construction Industry Scheme?
Under CIS, contractors must deduct tax from payments made to subcontractors, subcontractors receive payments with tax already deducted (unless they hold gross payment status), and both parties have filing obligations to HMRC.
Deduction rates
Gross payment status
You receive the full payment with nothing withheld.
Standard rate
Registered, without gross status.
Higher rate
Not registered, or verification fails.
Contractor or subcontractor?
You are a contractor if...
You pay subcontractors for construction work – including local authorities, developers and landlords doing major refurbishment.
You are a subcontractor if...
You are hired by a contractor to carry out construction work, as a sole trader, partnership or limited company.
Recovering deducted tax
The tax a contractor deducts is treated as a payment on account of your liability – if it exceeds what you actually owe, HMRC refunds the difference. Sole traders and partnerships claim it on their Self-Assessment return; limited companies claim it on their Corporation Tax return.
Explore related services
A situation rarely fits one box neatly — here is what else often applies.
Working in construction?
Whether hiring subcontractors or wanting gross payment status yourself, we make CIS simple.