How to Navigate the UK's Construction Industry Scheme (CIS) — Complete Guide (2026)
CIS (Construction Industry Scheme) requires contractors in the construction industry to deduct tax at source from subcontractor payments (20% for registered subs, 30% for unregistered).
CIS (Construction Industry Scheme) requires contractors in the construction industry to deduct tax at source from subcontractor payments (20% for registered subs, 30% for unregistered). Both contractors and sub-contractors must register with HMRC. Monthly returns required. Sub-contractors can offset CIS deductions against their CT/income tax liability. This article covers registration, monthly returns, CIS verification of subcontractors, and net payment status.
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This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.