What is the Construction Industry Scheme ?

The Construction Industry Scheme (“CIS”) is a UK tax regime applicable to payments made by contractors (or deemed contractors) to individual subcontractors for services falling within the definition of “construction operations”. There are many trades and disciplines that are considered to be construction operations for the purposes of CIS. Some examples include:

  • site preparation
  • general construction – bricklaying, roofing, plastering and so on
  • alterations and extensions
  • plant operation
  • repairs and refurbishment
  • decorating
  • dismantling work
  • demolition

You can find out more about the types of work that are covered by CIS in HMRC’s CIS340 booklet or via their website:

Note that organisations which do not generally do business in the construction industry, but which have a high annual spend on construction, may well be within the scope of CIS.

For more guidance on CIS, feel free to call The Guild on 020 8515 2975.

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