In this guide
Who may need CIS?
Construction contractors and subcontractors should check whether their work and business activities fall within CIS. The rules can apply to businesses that pay subcontractors and to subcontractors receiving payments.
How to register
Register with HMRC using the route that matches your role. Contractors should set up records before making payments and verify subcontractors where required.
CIS records
Keep contracts, verification results, payment statements, deduction calculations and subcontractor records for the relevant period.
Official sources
Rates and deadlines can change. Use these links to check a rate, deadline or eligibility rule.
Need help with CIS registration?
We can discuss CIS registration, records and the reporting process for contractors and subcontractors.
Discuss CIS registration