Construction Industry Scheme: general enquiries
Online
Sign in to the Construction Industry Scheme (CIS) online service
Ask HMRC’s digital assistant to get a quick answer to your query about the Construction Industry Scheme.
If the digital assistant cannot help you, you can ask to transfer to an HMRC adviser if they’re available.
You can find out information in your business tax account using HMRC online services.
Industrial action
Due to industrial action between 23 December 2024 and 14 February 2025, you may wait longer than usual to speak to an adviser using webchat.
If you can, you should use our online services rather than waiting to speak to us.
For example, you can:
- check when you can expect a reply from HMRC to find out the status of your CIS refund — you should only call us if the date has passed
- use your business tax account to check your balance
For technical support with online services use the Online Services helpdesk.
Phone
Call HMRC if you have a general query about the Construction Industry Scheme.
You cannot register for the Construction Industry Scheme as a subcontractor over the phone.
Find out how to register as a subcontractor online or by post.
Before you call
This helpline may ask you some security questions. Make sure your personal details and address are up to date in your personal tax account or you could fail telephone security. If you do not have a personal tax account, you can create one before you check your details.
Industrial action
Due to industrial action between 23 December 2024 and 14 February 2025, you may wait longer than usual to speak to an adviser.
If you can, you should use our online services rather than waiting to speak to us on the phone.
For example, you:
- may get a quick answer to your query if you Ask HMRC online
- can check when you can expect a reply from HMRC to find out the status of your CIS refund – you should only call us if the date has passed
- use your business tax account to check your balance
For technical support with online services use the Online Services helpdesk.
Telephone:
0300 200 3210
Outside UK:
+44 161 930 8706
Opening times:
Our phone line opening hours are:
Monday to Friday: 8am to 6pm
Closed weekends and bank holidays.
Opening times over Christmas and New Year
- Monday 23 December: 8am to 6pm
- Tuesday 24 December: 8am to 4pm
- Wednesday 25 December to Thursday 26 December: closed
- Friday 27 December: 8am to 6pm
- Saturday 28 December to Sunday 29 December: closed
- Monday 30 December to Tuesday 31 December: 8am to 6pm
- Wednesday 1 January: closed
- Thursday 2 January: 8am to 6pm
Post
Write to HMRC for general enquiries about the Construction Industry Scheme, or to appeal against a Construction Industry Scheme penalty.
You do not need to include a street name, city name or PO box when writing to this address.
Couriers should use a different address.
PT Operations
HM Revenue and Customs
BX9 1BX
United Kingdom