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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 Jul 2026
More than 110,000 unrepresented taxpayers who must register for Making Tax Digital (MTD) from April 2026 have still not done so, according to the Low Incomes Tax Reform Group (LITRG).
Government plans to extend the rules requiring some taxpayers to declare 'uncertain' tax positions risk creating more uncertainty, compliance burdens and tax disputes according to the CIOT.