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This scheme sets out the rules for how payments to subcontractors for construction work must be handled by contractors in the construction industry.
It applies mainly to contractors and subcontractors in mainstream construction work. Businesses or organisations who have a high annual spend on construction may also count as contractors and fall under the scheme.
Please call the HMRC CIS helpline to register for CIS tax.
06 May 2026
There is less than a year to go before all employers must tax benefits-in-kind via the payroll, the Chartered Institute of Taxation has warned.
The government has confirmed it will review approved mileage rates for business users ahead of a future Budget.