What you must do as a Construction Industry Scheme (CIS) contractor
Tell HMRC about changes
You must tell HM Revenue and Customs (HMRC) if:
- you change address (as an individual or business)
- you change your business structure - for example from sole trader to limited company or vice versa
- a contractor dies
- you’re a multiple contractor and you take on another contractor’s business - you must tell HMRC within 90 days
If you stop trading or using subcontractors
You must:
- tell HMRC
- stop filing monthly CIS reports
Do this even if you’ve stopped using subcontractors temporarily, for example because you’re using your own employees to carry out work.
If you’ve temporarily stopped using subcontractors
You can tell HMRC if you want to make an ‘inactivity request’ if you’ve temporarily stopped using subcontractors. This lasts for 6 months.
You must tell HMRC if you start using subcontractors again.