The Construction Industry Scheme (CIS) is a HMRC-regulated tax framework designed to govern payments between contractors and subcontractors in the construction sector. Under CIS, contractors are required to deduct tax from subcontractors’ payments and remit these deductions to HMRC. Subcontractors must register with HMRC to receive payments either gross (without deductions) or net (after deductions).
At Tax Advisors, our team of specialist tax advisors and CIS experts provides bespoke advisory services to contractors and subcontractors, ensuring seamless compliance with CIS regulations while optimizing your
tax position and financial efficiency.
Tax Advisors is a leading UK-based tax consultancy powered by a team of Chartered Tax Advisors (CTA), Chartered Accountants, and Former HMRC Inspectors. With decades of combined experience, we specialize in providing expert tax solutions tailored to individuals, businesses, and organizations’ unique needs.
CIS is a HMRC scheme that regulates tax deductions on payments
made by contractors to subcontractors in the construction industry.
Both contractors and subcontractors working in the construction
industry must register for CIS.
Gross payment status allows subcontractors to receive payments
without tax deductions. Eligibility depends on meeting HMRC’s
criteria, including a history of compliance and financial stability.
We provide end-to-end CIS advisory services, including registration,
gross payment status applications, deduction management, and
dispute resolution.
Non-compliance can result in penalties, interest charges, and
potential disqualification from gross payment status.
Yes, subcontractors can reclaim overpaid deductions through their
Self Assessment tax return. Our team can assist with this process.
Contractors must submit CIS returns monthly, detailing payments
made to subcontractors and deductions taken.
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