Use this form to register as a contractor or subcontractor if youre based outside the uk and do work covered by the construction industry scheme cis. The scheme sets out the rules for how payments to subcontractors for construction work must be. An introduction to the construction industry scheme. All building contractors and subcontractors should register with the scheme. The construction industry schemecis has been around in one form or another for decades. Register as a nonresident company for the construction. Under the construction industry scheme cis, contractors deduct money from a subcontractors payments and pass it to hm revenue and customs hmrc. Verification number only to be entered where a deduction at the higher rate has been made. Use the construction industry scheme cis online service sign up or log in to file your monthly returns as a cis contractor, or to verify a subcontractor. This guidance explains the duties of both contractors and subcontractors within the construction industry scheme. The scheme sets out the rules for how payments to subcontractors for construction work must be handled by contractors in the construction industry. Company construction industry scheme cis deductions set off against monthly or quarterly taxnational insurance contributions payments. Construction industry scheme hints and tips on govtalkheader and irheader. The construction industry scheme cis is a statutory tax scheme.
Head office 21 ebury street london, sw1w 0ld united kingdom t. Over one in five 22% respondents said that they took three hours or more to complete their cis administration and these were typically larger turnover contracting businesses. Evaluation of the new construction industry scheme two hours or less a month administering the scheme, although the highest length of time recorded was 18 hours. You can download the report as a pdf for future reference by clicking the. Construction industry scheme forms and guidance gov. How the construction industry scheme cis works youtube. Evaluation of the new construction industry scheme. Construction industry scheme payment and deduction statement. Construction industry scheme cis green accountancy. Construction industry scheme cis tax agent and adviser guidance. Use the construction industry scheme cis online service. Beware the construction industry scheme it could affect you. Under the construction industry scheme cis, contractors deduct money from a subcontractors payments and pass it to hm revenue.