How the Scheme Works

Tax Deductions
Registered subcontractors have 20% deducted from their pay, while unregistered workers face a penalty rate of 30%. Subcontractors can apply for "gross payment status" to receive payments in full.

Advance Payments
Rather than paying a large tax bill at the end of the year, subcontractors pay their tax gradually through the year. These deductions are offset against their final Self Assessment or Corporation Tax bill.

Monthly Returns
Contractors must register for the scheme, verify the tax status of every subcontractor, and file monthly returns (including nil returns) with HMRC.

Who and What It Covers

Who qualifies
Contractors are businesses that pay subcontractors for construction work. This includes non-construction businesses (known as "deemed contractors") that spend more than £3 million on construction over a 12-month period.

Types of Work
CIS applies to most building and civil engineering tasks, including demolition, site preparation, repairs, decorating, and the installation of power, heating, and lighting systems. It does not cover professional services like architecture or surveying

How can we help?

The Construction Industry Scheme can be challenging and time consuming, especially If you are a self-employed sub-contractor in the construction industry. So we can assist with all aspects of Construction Industry Scheme (CIS) advice, filing and claims and would act as an agent, dealing with your monthly CIS submissions and also complete your annual submission. 

Don’t risk the severe penalties that can result if you are non-compliant or make incorrect lodgements. Our in-depth knowledge of this often complex scheme will save you time and hassle at extremely affordable fees.