CIS, IR 35

The Construction Industry Scheme (CIS) sets out the rules for how we account for payments to subcontractors for construction work must be handled by contractors in the construction industry. The scheme applies to contractors and subcontractors in mainstream construction work, but other businesses or organisations whose core activity isn’t construction but have a high proportion of their costs in construction may also count as contractors and fall under the scheme.

We have considerable experience in this area and we can ensure that your circumstances comply with the requirements, that you use all appropriate allowances and don’t pay unnecessary tax.