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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

In this section

Features and articles

Tax and the construction industry

The construction sector is again under the spotlight. Tim Palmer and Mark Rubinson of Arram Berlyn Gardner review in depth the forthcoming tax changes. They look at the basics of the construction industry scheme, how the changes affect contractors and subcontractors, and illustrate their points using three examples.

Have your say on UK tax policies

19 June: ICAEW’s Tax Faculty is calling on members to share their views on raising standards in the tax advice market, tackling abuse of tax relief and improving HMRC’s charter.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 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 Core Accounting and Tax Service.

The Construction Industry Scheme

Practical guidance on how the Construction Industry Scheme (CIS) applies to businesses within the UK tax regime.

Construction Industry Partnerships

Concise chapter providing guidance on partnership taxation for businesses in the construction industry, which are subject to the Construction Industry Scheme ('CIS').

Employment status

A chapter discussing the ways in which employment status may have to be considered by a business when it incorporates.

Construction Industry Scheme

Brief chapter on the obligations of the Construction Industry Scheme for traders that commission construction or refurbishment work.

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Further support

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

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 (CIS) on 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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