Guidance
Construction Industry Scheme: managing agents
Find out if you need to register as a contractor under the Construction Industry Scheme (CIS).
Managing agent: arranges contracts with subcontractors
As a managing agent (someone who manages construction work) if you’re responsible for arranging contracts with subcontractors you’ll need to register as a contractor.
Once you’ve registered as a Construction Industry Scheme (CIS) contractor there are rules you must follow.
Managing agent: doesn’t arrange contracts with subcontractors
Where you’re a managing agent and the client who’s having work done enters directly into a contract with subcontractors they become the contractor. This means the client - not you - needs to register as a contractor.
Once registered the client must follow the rules for contractors.