The Construction Industry Scheme (CIS) sets out the regulations for how payments to subcontractors must be managed by contractors within the construction industry.
Our expert team takes care of your monthly CIS returns and maintains accurate records in full compliance with CIS rules — so you can leave all your CIS worries to us and focus on what you do best: running your core business. That’s our promise!
Our CIS Services
Registration & Planning Advice – Helping you register under the CIS and plan effectively for compliance.
Monthly CIS Returns – Managing and submitting your monthly returns accurately and on time.
Offset CIS Deductions – Assisting with reclaiming or offsetting deductions to optimise your cash flow.
Monthly Subcontractor Payment Documents – Preparing and providing all necessary CIS payment statements for your subcontractors.
The CIS scheme applies primarily to contractors and subcontractors within the mainstream construction industry. However, businesses that spend significantly on construction work may also fall within the scope of the scheme.
What you must do as a CIS contractor?
As a contractor, you are required to register under the Construction Industry Scheme (CIS), verify whether your subcontractors are registered with HMRC, pay your subcontractors correctly, and submit monthly CIS Returns.
Register yourself as a contractor if:
You pay subcontractors for construction work.
Your business is not directly involved in construction, but you spend over £1 million a year on construction work within a 3-year period.
You are a sole trader, partner, or limited company involved in or funding construction-related activities.
Our experts will handle all the essential compliance requirements for you — including filing monthly returns, maintaining CIS records, making HMRC deductions from subcontractor payments, and managing any business changes — so you can stay focused on your core operations.
What you must do as a CIS subcontractor?
As a subcontractor, it is essential to register with HM Revenue & Customs (HMRC). Once registered, your tax will be deducted from your earnings according to your tax status.
You need to register for CIS if you are:
Self-employed
A limited company owner
Running a partnership business
Under CIS, your contractor will deduct 20% from your payments and forward it to HMRC. These deductions count as advance payments toward your tax and National Insurance contributions.
If you fail to register for CIS, contractors are required to deduct 30% from your payments. Alternatively, you may apply for Gross Payment Status, which allows you to receive payments without deductions if you prefer to manage your tax obligations directly.
Work Area Covered Under CIS
The Construction Industry Scheme (CIS) applies to most types of construction work, including:
Temporary or permanent structures
Civil engineering projects such as roads and bridges
Construction Work Includes:
Site preparation, including foundation laying and access works
Demolition and dismantling
General building work
Repairs, alterations, and decoration
Installation of systems such as heating, lighting, power, water, and ventilation
Cleaning inside buildings after construction work
Exceptions – You Don’t Need to Register If You Work In:
Architecture and surveying
Scaffolding
Carpet fitting
Supplying materials (plant, machinery, or other construction materials)
Material delivery
Our CIS Services for Contractors
Guidance on planning and registration with HMRC
Online filing of monthly CIS Returns
Balancing CIS deductions with monthly PAYE contributions
Subcontractor verification with HMRC
Preparing monthly payment certificates for subcontractors
Our CIS Services for Subcontractors
Identifying your status (employee or subcontractor) and registering with HMRC
Managing and organizing your business records
Preparing year-end self-assessment tax returns and estimating tax liabilities or refunds
Let Simplified Global Accounting Solutions handle your CIS registration, rules, monthly returns, and records — giving you peace of mind and more time to focus on your business.
Other Services We Offer
Bookkeeping
Payroll & Pensions
VAT Schemes & Planning
Construction Industry Scheme (CIS)
Year-End Accounts
Self-Assessment Tax Returns
Company Formation
Tax Enquiry Services