4 articles tagged with Construction Industry Scheme.
Kitchen fitters working for contractors face CIS deductions at source, while those going direct to homeowners don't. Worked example on £42,000 turnover breaks down both routes for 2026/27.
Construction Industry Scheme deductions are 20%, 30% or 0% depending on your registration and verification status with HMRC. Here's exactly how contractors determine which rate to apply to a subcontractor.
Gross payment status under the Construction Industry Scheme lets subcontractors be paid in full, without the standard 20% or 30% CIS deduction. Here are the three tests and how to apply.
CIS subcontractors face 20% or 30% tax deductions from invoices. Learn how to apply for gross payment status, reclaim deductions, and avoid common CIS mistakes in 2026/27.