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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 Dec 2025
Chancellor of the Exchequer Rachel Reeves set out tax-raising measures worth up to £26 billion in the Autumn Budget.
HMRC is urging those making money from Christmas crafts, seasonal market stalls, or selling festive items to check if they need to report their earnings.