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Guide to the Construction Industry Scheme

The Construction Industry Scheme (CIS) was introduced by HMRC as a measure to counteract tax evasion within the construction industry, given the high number of mobile, self-employed individuals within this area.

Under the CIS, contractors in the construction industry must deduct money from subcontractors’ payments and pass it to HMRC directly. The deductions then count as advance payments towards the subcontractor’s tax and National Insurance.

Read more in the downloadable PDF guide:

Download the PDF guide here