Please note Construction Industry Scheme (CIS) guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.
What you must do as a Construction Industry Scheme contractor
What you have to do under the Construction Industry Scheme if you’re a contractor – registering, filing returns, paying subcontractors and keeping records.
Construction Industry Scheme multiple contractor status
Find out how businesses can split into smaller sections to operate under the Construction Industry Scheme (CIS).
Construction Industry Scheme managing agents
Find out if you need to register as a contractor under the Construction Industry Scheme (CIS).



