Constructor Industry Scheme (CIS)
CIS – an HMRC designed system specifically for the construction industry.
The Construction Industry Scheme (CIS) is a UK tax scheme introduced by HM Revenue & Customs (HMRC) to regulate payments made by contractors to subcontractors in the construction sector.
Under CIS, contractors must deduct money from a subcontractor’s payments and pass it to HMRC as advance payments toward the subcontractor’s tax and National Insurance contributions.
The scheme applies to most construction work, including site preparation, alterations, dismantling, building, and repairs.
It helps reduce tax evasion in the industry and ensures subcontractors remain compliant with their tax obligations.
Got a question? Call us on 0161 713 1730.
Who Qualifies?
If you meet the 3 criteria below, CIS may be a viable option for you.
Construction Industry
Do you work in the construction industry?
Self-Employed
Are you genuinely self-employed?
CIS UTR number
Are you registered with a CIS UTR number?
If you are unsure or need guidance assessing whether you are genuinely self-employed, our team will be more than happy to support you and help you on your way.
Find out more about the different solutions we offer to contractors and agencies.
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