Construction Industry Scheme registration

Who may need CIS?

Construction contractors and subcontractors should check whether their work and business activities fall within CIS. The rules can apply to businesses that pay subcontractors and to subcontractors receiving payments.

How to register

Register with HMRC using the route that matches your role. Contractors should set up records before making payments and verify subcontractors where required.

CIS records

Keep contracts, verification results, payment statements, deduction calculations and subcontractor records for the relevant period.

Official sources.

Check the current guidance before you rely on a rate, threshold, deadline or relief.

CIS for contractors
CIS for subcontractors

Need help with CIS registration?

Swift Accountancy can discuss CIS registration, records and the reporting process for contractors and subcontractors.

Discuss CIS registration