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
preparing the site, eg laying foundations and providing access works
demolition and dismantling
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.
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.