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Construction Industry Scheme (CIS): detailed information

Guidance and forms for the Construction Industry Scheme. Including businesses based outside the UK, contractors, subcontractors, filing returns, and payments.

• From: HM Revenue & Customs and Department for Business and Trade
• Published: 5 February 2024

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Quick links

• Sign in to the Construction Industry Scheme (CIS) online service

Get started

• Construction Industry Scheme (CIS)
• Construction Industry Scheme for businesses based outside the UK
  • 17 April 2024
  • Guidance

Subcontractors

• What you must do as a Construction Industry Scheme (CIS) subcontractor
• Claim a refund of Construction Industry Scheme deductions if you're a limited company or an agent
  • 31 October 2024
  • Guidance

Contractors

• What you must do as a Construction Industry Scheme (CIS) contractor
• Construction Industry Scheme: multiple contractor status
  • 6 April 2022
  • Guidance
• Construction Industry Scheme: managing agents
  • 21 November 2014
  • Guidance

File a return

• Sign in to the Construction Industry Scheme (CIS) online service

Payments

• Construction Industry Scheme: payments to someone else
  • 21 November 2014
  • Guidance
• Pay a Construction Industry Scheme (CIS) late filing penalty

Forms, publications and manuals

• Construction Industry Scheme: CIS 340
  • 10 June 2024
  • Guidance
• Construction Industry Scheme forms and guidance
  • 21 November 2014
  • Collection
• Construction Industry Scheme Manual
  • 5 September 2014
  • Collection

Help and support

• HMRC email updates and webinars for the Construction Industry Scheme
  • 1 October 2024
  • Guidance

Published 5 February 2024