Construction Industry Scheme Tax
Let Know Tax take away the hassle of CIS Taxes.
If you are a subcontractor working in the Construction Industry you may have tax deduct at source.
Work covered by CIS
CIS covers most construction work to:
- a permanent or temporary building or structure
- civil engineering work like roads and bridges
For the purpose of CIS, construction work includes:
- preparing the site, eg laying foundations and providing access works
- demolition and dismantling
- building work
- alterations, repairs and decorating
- installing systems for heating, lighting, power, water and ventilation
- cleaning the inside of buildings after construction work
Exceptions
You don’t have to register if you only do certain jobs, including:
- architecture and surveying
- scaffolding hire (with no labour)
- carpet fitting
- making materials used in construction including plant and machinery
- delivering materials
- work on construction sites that’s clearly not construction, eg running a canteen or site facilities
The CIS guide for contractors and subcontractors has more detail on what is and isn’t covered by the scheme.
Your business is based outside the UK
The same CIS rules apply if your business is based outside the UK, but you do construction work as a contractor or subcontractor in the UK. Read more about how to register and pay tax if this applies to you.
