The Construction Industry Scheme (CIS) covers most construction work to buildings, including site preparation, decorating and refurbishment.
If your business is construction and you pay subcontractors for construction work, you’re a ‘mainstream’ contractor. This applies if you’re a:
- labour agency
- gangmaster (or gang leader)
- property developer
Construction work not covered by CIS
There are also certain jobs that are exempt from the scheme, including:
- architecture and surveying
- scaffolding hire (with no labour)
- carpet fitting
- delivering materials
- work on construction sites that is clearly not construction, eg running a canteen or site facilities
To register for the Construction Industry Scheme (CIS) you’ll need:
- your legal business name – you can also give a trading name if it’s different to your business name
- your National Insurance Number
- the unique taxpayer reference number (UTR) for your business
- your VAT registration number (if you’re VAT registered)
If you’re a subcontractor and a contractor (you pay subcontractors to do construction work), you’ll need to register for CIS as both.
Limited Company Registration, Self Employment and all the initial Setup.
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And that is just the start!
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