You are using an outdated browser. Upgrade your browser today for a better experience of this site and many others.
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.
07 Apr 2025
Increases to the National Living Wage and National Minimum Wage took effect from 1 April.
Chancellor Rachel Reeves announced 'no further tax increases' in the 2025 Spring Statement.