The Construction Industry Scheme

The Construction Industry Scheme (CIS) sets out the rules for how payments to subcontractors for construction work must be handled by contractors in the construction industry.
The scheme applies mainly to contractors and subcontractors in mainstream construction work, however businesses or organisations

whose core activity isn’t construction but have a high annual spend on construction may also count as contractors and fall under the scheme.

Some Examples Include:

• site preparation

• repairs and refurbishment

• general construction – bricklaying, roofing, plastering and so on

• alterations and extensions

• demolition

• plant operation

• decorating

• dismantling work

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For more guidance on CIS or if you have any other queries please contact Riddingtons on 01322616734