What is the Construction Industry Scheme (CIS)?
The Construction Industry Scheme (CIS) sets out special rules for tax and National Insurance (NI) for those working in the construction industry. Businesses in this sector are categorised as ‘contractors’ and ‘subcontractors’ and can be companies, partnerships, or self-employed individuals. HMRC introduced the Construction Industry Scheme (CIS) in 1971, to ensure subcontractors in the construction