CIS Services help contractors and subcontractors in the UK construction industry meet their HMRC obligations accurately and on time. Whether you're registering, verifying subcontractors, or submitting monthly returns, we ensure compliance with the Construction Industry Scheme and keep your operations running smoothly.
CIS compliance is a legal requirement. Mistakes can lead to costly penalties or delays in payments. Professional CIS support helps:
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Sources: HMRC Annual Report 2023, ONS Construction Industry Statistics, AAT Construction Compliance Survey 2024
At Allied Financial Group, we streamline CIS compliance with precision and clarity:
If you're a contractor juggling multiple subcontractors or a subcontractor unsure about your status or deductions, CIS Services ensure you stay compliant, efficient, and in control. Whether you’re struggling with late returns or just starting out in construction, we’ll guide you through every step.
Let us manage your Construction Industry Scheme requirements so you can focus on building your business. From registration to monthly returns and beyond, we’ll make sure you never miss a deadline or deduction.
Last updated August 2025. Written and reviewed by Allied Financial Group’s in-house team of qualified accountants, tax specialists, and marketing consultants. All services comply with UK regulatory standards. This content is based on publicly available sources and internal industry knowledge.
Fully managed support for contractors and subcontractors under the Construction Industry Scheme. Stay compliant, accurate, and stress-free.
Yes, if the CIS deductions taken from your payments are more than your total tax and National Insurance liability for the tax year, you can usually claim a refund. This often happens because CIS deductions are taken at a fixed rate (20% or 30%) and do not initially account for your Personal Allowance or business expenses. Subcontractors can claim back any overpaid tax through their annual Self Assessment tax return. Limited companies can offset CIS deductions against their PAYE/NICs liabilities or Corporation Tax.
To qualify for Gross Payment Status, a subcontractor must meet strict HMRC criteria, including:
A proven history of tax compliance (paying tax and National Insurance on time).
CIS applies to payments made to self-employed subcontractors in the construction industry. The deductions are an advance payment towards their self-employed tax and National Insurance. Subcontractors are not employees and typically do not have employment rights like sick pay or annual leave.
PAYE (Pay As You Earn) applies to employees. Under PAYE, employers deduct income tax and National Insurance contributions directly from an employee's wages before they are paid, along with other deductions like student loans. Employees have employment rights.
Contractors have a responsibility to correctly determine the employment status of their workers to ensure they are handled under the correct scheme.
Contractors have significant responsibilities, including:
Subcontractors should:
There are three main deduction rates:
The Construction Industry Scheme (CIS) is a tax deduction scheme introduced by HM Revenue & Customs (HMRC) for the UK construction industry. It requires contractors to deduct money from payments made to their subcontractors and pay this directly to HMRC. These deductions count as advance payments towards the subcontractor's tax and National Insurance liabilities. The scheme aims to ensure that tax is collected efficiently from self-employed individuals and companies working in construction.
CIS covers most construction work related to a permanent or temporary building or structure, or civil engineering work like roads and bridges. This includes a wide range of activities such as:
Certain jobs are specifically excluded from CIS, meaning you do not need to register if you only perform these activities: