2 articles tagged with Subcontractors.
CIS requires contractors to deduct 20% (or 30%) from subcontractor payments. Here is the full guide to registration, returns and reclaiming overpayments in 2026/27.
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.