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.
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.