We provide expert-led Construction Industry Scheme (CIS) compliance and outsourcing services for contractors and subcontractors. Our team ensures CIS registrations, verifications, deductions, and monthly returns are handled accurately and submitted on time — reducing risk, avoiding penalties, and giving you confidence that your CIS obligations are fully managed. Whether you require full CIS outsourcing or support alongside your in-house payroll or finance function, our services are tailored to how your construction business operates.
The Construction Industry Scheme (CIS)places specific tax obligations on contractors and subcontractors within the construction industry. Managing CIS correctly can be time-consuming and complex, particularly where multiple subcontractors, verification requirements, and monthly reporting deadlines apply.
The Construction Industry Scheme (CIS) requires contractors to verify subcontractors and apply the correct deduction rate—so the right taxis withheld at source. We help you get the checks, rates, and reporting right from day one.
What Is the Construction Industry Scheme(CIS)?
CIS is a UK tax scheme that applies to construction work. Under the scheme:
• Contractors deduct tax from payments made to subcontractors
• Deductions are paid to HMRC on the subcontractor’s behalf
• Monthly CIS returns must be submitted
• Subcontractors receive credit for deductions against their tax and National Insurance
CIS applies to most construction activities, including building, civil engineering, repairs, alterations, demolition, and site preparation.
Who Needs to Report Under CIS?
• Contractors - If you pay subcontractors for construction labour, you may need to operate CIS—verifying subcontractors with HMRC and applying the deduction rate HMRC confirms.
• Subcontractors - You are a subcontractor if you carry out construction work for a contractor. If you’re paid for construction work as self-employed, registering for CIS helps avoid the higher deduction rate and keeps your payments on the correct basis. A subcontractors must:
• Register for CIS to reduce deductions
• Keep records of income and tax deducted
Declare CIS income on:
• Self Assessment (sole traders & partnerships), or
• Corporation Tax return (limited companies)
How CIS Works
Under the Construction Industry Scheme (CIS), you must first verify any new subcontractor with HMRC before paying them, so HMRC can confirm whether they can be paid gross or if you must deduct tax and at what rate. If they are not approved for gross payment status, you usually deduct CIS from the labour part of their invoice (not usually materials), typically 20% for verified/registered subcontractors or 30% if they’re not registered or can’t be matched. You then submit a monthly CIS return and pay HMRC the deductions you’ve taken by the required deadline.
What Work Is Covered by CIS?
CIS covers most on-site construction activities such as building work, repairs, alterations, groundworks, foundations, and installations like electrical, plumbing, or heating, as well as decorating and finishing. However, some services fall outside CIS, including professional roles like architecture and surveying, equipment hire without an operator, and the off-site manufacturing of materials.
Our CIS expertise
We support contractors and subcontractors with the practical side of CIS—from getting set up correctly to keeping monthly reporting on track. We can help you verify subcontractors, apply the right deduction rates, understand gross payment status requirements, and put a repeatable process in place so nothing is missed.
Deadlines & reporting
Operational checklist (contractors):
· Verify new subcontractors with HMRC before first payment.
· Apply the rate HMRC confirms (gross / standard /higher).
· Report payments and deductions monthly using HMRC’s systems (RTI reporting is commonly referenced in guidance).
· Pay deductions to HMRC monthly within the deadline (14 days after month-end, or 17 days if paying electronically).
How It Work
How We Handle Your Information
From documents to final planning — we ensure compliance and maximum tax savings
Start with a Quick Online Assessment
Fill out a short, easy form to give us an overview of your income and tax situation, it only takes a few minutes.
Get Matched with a Tax Expert
We’ll assign a dedicated tax specialist who understands your situation and will prepare your return accurately.
Relax While We File for You
We’ll review everything with you, submit your return to HMRC, and ensure it’s done right and on time, no stress, no hassle.
Hear how we’ve simplified tax and accounting for our clients
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Who We Assist
• Contractors to verify subcontractors, submit monthly CIS returns and to ensure timely HMRC payments
• Subcontractors to maintain records, optimise deductions, apply for gross payment status
• Limited companies and partnerships need assistance on CIS compliance
• Self-Employed professionals in construction who require support with CIS reporting and HMRC compliance
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