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Construction industry scheme

Expert commentary and practical guidance from ICAEW on the construction industry scheme (CIS) and how it applies for businesses within the UK tax regime.

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Features and articles

April 2025
  • Article
  • 15 Apr 2025
Topic include: The Spring Statement, the Reserved Investor Fund, business rates, SDLT and the Construction Industry Scheme.
Exclusive Pitfalls of the Construction Industry Scheme
  • Article
  • 09 Apr 2025
Howard Royse looks into the archives and shares some cautionary advice around the application of the Construction Industry Scheme (CIS).
Changes made to CIS processes for overseas businesses
  • Article
  • 06 Feb 2025
HMRC has updated its procedures to address challenges identified by ICAEW’s members in registering overseas businesses for the construction industry scheme (CIS).
Contractors reminded to verify subcontractors
  • Article
  • 05 Aug 2024
HMRC is writing to contractors and asking them to regularly verify the construction industry scheme (CIS) status of their subcontractors.

Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.

Exclusive The Construction Industry Scheme
  • eBook chapter
  • 2025
  • Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes
  • Corporation Tax
Practical guidance on how the Construction Industry Scheme (CIS) applies to businesses within the UK tax regime.
Exclusive Employment status
  • eBook chapter
  • 2024
  • Jackie Anderson, Mark McLaughlin
  • Incorporating and Disincorporating a Business
A chapter discussing the ways in which employment status may have to be considered by a business when it incorporates.
Exclusive Self-employment
  • eBook chapter
  • 2024
  • The TACS Partnership
  • Bloomsbury Professional Tax Guide
A chapter on the UK tax treatment of self-employment, containing worked examples throughout.
Exclusive Construction Industry Partnerships
  • eBook chapter
  • 2024
  • David Whiscombe
  • Partnership Taxation
Concise chapter providing guidance on partnership taxation for businesses in the construction industry, which are subject to the Construction Industry Scheme ('CIS').
Exclusive Construction Industry Scheme: trading premises
  • eBook chapter
  • 2024
  • Zeeshan Khilji
  • Property Tax Planning
Brief chapter on the obligations of the Construction Industry Scheme for traders that commission construction or refurbishment work.
Exclusive Construction Industry Scheme: property developers, contractors, and sub-contractors
  • eBook chapter
  • 2024
  • Zeeshan Khilji
  • Property Tax Planning
Chapter on the implications of the Construction Industry Scheme for any individual, partnership or company that carries out or engages in construction work.
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eBooks

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Exclusive Construction Industry Scheme
  • eBook chapter
  • 2024
  • Malcolm James
  • Spiramus
  • Taxation of Small Businesses
A section summarising the provisions of the Construction Industry Scheme (CIS). Covers exceptions and registration for gross payment.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

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Articles and books in the ICAEW Library collection

The collection of the ICAEW Library & Information Service includes a range of articles, books and reports on the construction industry scheme. A selection of books on this topic is set out below.
Construction industry scheme: guidance and commentary, 4th ed.
  • Library book
  • 2024
  • H. Royse
  • Claritax Books
A practical guide to dealing with the requirements of the Construction Industry Scheme. This fourth edition has been substantially updated and includes references to new case decisions.

To find out how you can borrow books from the Library please see our guide to borrowing books.

You can obtain copies of articles or extracts of books and reports through our document supply service.

Representations

ICAEW REP 065/23 Construction industry scheme reform
  • Representation
  • 10 Jul 2023
  • PDF (250kb)
A representation dated 10 July 2023 to a consultation published by HMRC on 27 April 2023.
ICAEW REP 38/21 Finance (No.2) Bill 2019-21 - Construction Industry Scheme
  • Representation
  • 20 Apr 2021
  • PDF (192kb)
Briefing submitted to MPs on 12 April 2021 on Finance (No.2) Bill 2019-21 published by government on 11 March 2021 on clause 30 and schedule 6 which relates to changes to the Construction Industry Scheme.
ICAEW REP 05/21 - Construction industry scheme - draft finance bill 2021
  • Representation
  • 07 Jan 2021
  • PDF (191kb)
In this response to HMRC's consultation, 'Changes to tackle construction industry abuse draft Finance Bill 2021 legislation', ICAEW's Tax Faculty has urged the government to publish draft secondary legislation, guidance and IT specifications as soon as possible, or consider delaying changes to the CIS.
ICAEW REP 57/20 Tackling construction industry scheme abuse
  • Representation
  • 27 Aug 2020
  • PDF (226kb)
A response dated 27 August 2020 to a consultation published by HMRC on 19 March 2020.

Useful links

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.

Construction Industry Scheme Reform Manual
  • Website
  • HMRC
HMRC internal manual providing guidance on how payments are taxed under CIS, covering contractors, subcontractors, deductions, compliance, monthly returns and the end of year process.
Construction Industry Scheme: a guide for contractors and subcontractors (CIS 340)
  • Website
  • HMRC
Guidance for contractors and subcontractors explaining the terms used under CIS, how payments are made to subcontractors, what HMRC requires from contractors, and guidance relating to businesses not resident in the UK.
Construction Industry Scheme (CIS) on GOV.UK
  • Website
  • GOV.UK
Official guidance covering subcontractors and contractors responsibilities, returns, payments, businesses outside of the UK, deductions for limited companies, multiple contractor status and managing agents.
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Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.