The Construction Industry Scheme (CIS) is a set of special rules for handling payments for construction work that contractors make to subcontractors. The scheme covers all 'construction operations' - construction work - carried out in the UK, as well as some other related work.
If your business is involved with construction operations then it might operate as a contractor or as a subcontractor - or as both. The terms construction operations, contractor and subcontractor have special meanings under CIS and they're defined in the rules of the scheme.
> Refunds dealt with efficiently through self assessment.
> Registration advice.
> Online self assessment.
(CIS) Sub Contractors