Construction Industry Scheme

7 July 2021 / Insight posted in Practical guides

The Construction Industry Scheme (CIS) applies to all businesses that carry out construction operations in the UK. This includes overseas entities. Examples of construction operations are:

  • Construction
  • Demolition
  • Site preparation
  • Dismantling
  • Alterations

All contractors involved in construction operations must register for the scheme. It is not compulsory for subcontractors to register, but if they’re not registered, deductions are made at a higher rate.

Find out more in our ‘Construction Industry Scheme’ guide, or contact us directly.