Subcontractors and CIS
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 CIS subcontractor
What subcontractors in the building industry must do under the Construction Industry Scheme - registering, record keeping, applying for gross payment status and reporting business changes
Claim a refund of Construction Industry Scheme deductions if you're a limited company or an agent
Get a refund of your Construction Industry Scheme (CIS) deductions if you’ve paid too much tax or National Insurance