The short answer
Start here.
The Construction Industry Scheme has different requirements for contractors and subcontractors. Identify your role and the type of work first; then check registration, verification, deductions and reporting with HMRC.
Your next moves
A practical checklist.
- Decide whether you are a contractor, subcontractor or both.
- Check whether the work and payments fall within CIS.
- Confirm the correct registration and verification steps.
- Keep records of payments, deductions and returns.
Good to know
The details matter.
HMRC’s CIS guidance explains who the scheme covers and how contractors and subcontractors use it. Registration and deductions vary with role and status.
CIS can interact with VAT and payroll. This overview is not a substitute for checking a particular contract or payment.