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CIS - Construction Industry Scheme

CIS

CIS (Construction Industry Scheme) is a scheme created by HMRC in order to obtain tax from contractors and subcontractors. Its aim is to minimise tax evasion in the industry.

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CIS Telephone Numbers

CIS Phone Number
Head Office 0843 208 2263
CIS Complaints 0843 208 2264
Customer Services 0843 208 2265

CIS Opening Hours

Department Opening Hours
Customer Service 8:30am-11:30pm, 7 days a week

CIS Head Office Address

Department Address
Head Office
National Insurance Contributions and Employers Office
HM Revenue and Customs
BX9 1BX
United Kingdom

Reasons to contact the CIS Helpline:

      • If you are unsatisfied with your experience with CIS
      • If you are unhappy with service you have received via HMRC regarding CIS
      • If you have been charged more or less tax than you should have and wish to discuss the issue with HMRC
      • If you wish to make a complaint about a certain individual at HMRC
      • If you are unsatisfied with the customer service that you have received previously

Do you need to register with CIS if you’re a limited company?
When do I have to register with CIS?
When are CIS payments due?
When was CIS introduced?

CIS scheme

CIS HelplineConstruction Industry Scheme was devised by HMRC in order to crack down on Tax Evasion by contractors and subcontractors. The construction sector in the UK has one of the highest self-employed rates in the UK, and the CIS scheme is aimed at maintaining a steady level of tax flow coming from the sector. CIS applies to everyone, including larger companies within the mainstream construction industry, who are subcontractors, sole traders, or partnerships. Groundwork, general building (such as roofing and plastering), alterations, demolition and repairs all fall under the general term of construction and must comply with CIS rules. If you are unsure as to whether your business falls under the CIS scheme, ring the number above and we will put you through to a member of the CIS team. All constructors must register with CIS before any construction or demolition takes place. To register, ring the number above.

CIS tax

Once you have registered with CIS, you will start to be taxed via the following amounts:

  • 30% (this excludes VAT and the cost of materials) from any subcontractor who is not registered under CIS.
  • 20% (excluding VAT and material costs) from any subcontractor who is registered, but who is not eligible to receive gross payments.

If the subcontractor is eligible to receive gross payments, nothing shall be deducted from you. Subcontractors are eligible if they meet the requirements of the business test, turnover test, and the compliance test. These tests ensure that annual turnover is no less than £30 000 and that the company has had no issues with tax in the past with HMRC.

CIS card

Once you are registered with the CIS, you still need to pay your tax and National Insurance on time and in accordance with the law. If you are a sole trader, you will still need to send off your self assessment each year for the HMRC to assess. If you still need to pay tax after this, you can make a payment to the HMRC via card payment before January 31st of the following year. For more information on how to send payments to the CIS, ring the number above.

CIS payments

Any payments made to the CIS or HMRC should be made a note of for future reference. We advise keeping a folder of all the payments you have made in conjunction with your business. As well as card payments, you can pay by postal order.

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CIS return

If you need to use the online CIS service with HMRC, you can do so on the dedicated government website. For this, you will need your email address, Employer Reference Number, and your 13 digit Accounts Office reference number. If you have problems either logging into your account or registering with CIS, ring the number above and we will put you in contact with a member of the CIS team.

FAQ’s

Do you need to register with CIS if you’re a limited company?

If your company is in any way related to construction, including roofing, plastering and demolition, you must be registered with CIS. This is because the CIS is a scheme introduced by HMRC in order to control tax evasion in the construction sector.

When do I have to register with CIS?

You must register with CIS before any construction work takes place via your company. You can register at any time during the year as long as it is before construction work is due to take place

When are CIS payments due?

Any tax payments that are due to the CIS should be made before January 31st the following year. This is to ensure that all your tax is paid on time. If you do not pay your tax, you will be contacted by a member of the CIS team. If you have no yet paid your CIS tax and need to talk to a member of the team, ring the number above.

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When was CIS introduced?

CIS was introduced on August 1st, 1999. It was announced in order to tackle tax evasion in the construction sector of the UK.

About CIS

Introduced in 1999, the CIS is a scheme devised by HMRC in order to crack down on tax evasion in the construction sector. Since the sector is mainly made up of sole traders, it was impossible to include them all in the same system as regular UK tax payers. Therefore, the scheme was introduced for companies who are related to construction work. This ensures a simple system for everyone in the sector to follow. If you are confused about how CIS works, or need advice on paying any tax to CIS, there is a video below explaining the process. If you are still unsure on a matter relating to the CIS, ring the number above and we will put you through to a member of the CIS team, who can take your query further. If you are still confused or need questions answered, the CIS does have a dedicated Twitter account, and a dedicated government website.