Construction Industry Scheme (CIS) – sets out the rules for how payments to subcontractors for construction work must be handled by contractors.
All contractors must register with HMRC for CIS.
If you are a contractor or a subcontractor within the construction industry, TaxLinc can help you to:
- Check if your subcontractors are CIS registered
- Submit contractor CIS return to HMRC
- Send sales invoices to subcontractors including CIS tax