What is CIS?

The Construction Industry Scheme. This is a government scheme for ensuring self- employed construction workers pay tax and NI deductions.

What Work is covered by CIS?

CIS covers most construction work to:

  •  a permanent or temporary building or structure
  •  civil engineering work like roads and bridges
For the purpose of CIS, construction work includes:
  •  preparing the site, eg laying foundations and providing access works
  •  demolition and dismantling
  •  building work
  •  alterations, repairs and decorating
  •  installing systems for heating, lighting, power, water and ventilation
  •  cleaning the inside of buildings after construction work

What is my contract status?

You are self-employed.

Do I need to register?

If you have not already do so you will need to register as self employed. On receipt of your Unique Tax Reference (UTR) if you have not already done so you will need to register under CIS by calling HMRC on 0300 200 3210.

Will I have to complete a Self-Assessment tax form?

Yes. You can either complete this online or via paper copy. Please refer to HMRC

Can I expect to receive a tax bill at the end of the year?

It depends on your personal situation, and if you were being paid with CIS deductions.