Construction Industry Scheme (CIS)

The Construction Industry Scheme (CIS Construction Industry Scheme - An alternative to PAYE payroll for the construction indusry. Using the Construction Industry Scheme, contractors deduct money from a subcontractor’s payments and pass it to HMRC. The deductions count as advance payments towards the subcontractor’s tax and National Insurance.) is a tax deduction scheme that applies to construction work done in the UK. Under the scheme, contractors deduct money from a subcontractor’s payments and pass it to HM Revenue and Customs (HMRC His Majesty's Revenue and Customs is a non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support, the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers.).

 

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