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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.
08 Apr 2024
HMRC's decision to halt its plans to restrict taxpayer helplines and direct people to online services instead has been met with relief by the Federation of Small Businesses (FSB).
The Chancellor made further changes to National Insurance contributions (NICs) following the cuts made in the Autumn Statement 2023.