Loughran Murphy Accountants in Wilmslow

Construction Industry Scheme (CIS)

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.

As a contractor you have certain obligations under the scheme, including registering with the scheme, checking whether your subcontractors are registered with HM Revenue & Customs (HMRC), paying subcontractors and submitting monthly returns.

If you are a subcontractor, you need to register with HMRC - as well as your main business name you can register up to one trading name. You must also keep HMRC informed of any changes to your business (including changes to the structure, address, business name, partners etc).

Intro to CIS thumb arrow 6 right  What you must do CIS thumb arrow 6 right  HMRC Guide340 to CIS thumb arrow 6 right CIS HMRC Manual thumb arrow 6 right

If you require any assistance with CIS please contact me. Dermot Murphy Tax Partner.

Register with HMRC to set up your online personal account and obtain yout UTR (Unique Tax Reference) Number.

Once you have your UTR number we can register online to act as your accountants.

HMRC will send you a code number to comfirm that you want us to act for you. 

Please advise us of the code number and then we will take care of everything else.

Click here to register with HMRC  thumb arrow 6 right    

From 6 April 2007 a new CIS scheme was introduced. The new Scheme removed some of the administrative burden of the old scheme and provided alternatives to the paper based processes of CIS. The original CIS booklets are reproduced below.

At Loughran & Murphy Accountants we can help you every step of the way. We can verify your subcontractors, run a self billing service, pay your subcontractors, issue CIS statements and submit your monthly returns online to HMRC .

If you require any further information please contact me. Dermot Murphy (Tax Partner). 

Click on image to download  Click on image to download  Click on image to download


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Contact Details

Suite A,
65A Alderley Rd,
Cheshire, SK9 1NZ

email us : click contact us at the foot of the page

Telephone:-   01625 - 521666