Construction Industry Scheme CIS

Construction Industry Scheme – Be Aware of the ‘Trap’ when Working with Other Contractors

The Construction Industry Scheme (CIS) sets out special rules for tax and national insurance contributions for those working in the construction industry: be they companies, partnerships or self-employed individuals. The CIS applies to construction work and jobs such as alterations, repairs, decorating and demolition. Although the burden of operating CIS is mainly that of the …

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