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Download our fact sheet on Construction Industry Scheme here.
15 March 2023
The Construction Industry Scheme (CIS) sets out special rules for tax and national insurance (NI) for those working in the construction industry. Businesses in the construction industry are known as ‘contractors’ and ‘subcontractors’. They may be companies, partnerships or self employed individuals. The CIS applies to construction work and also jobs such as alterations, repairs, decorating and demolition.
We'll send you relevant insight, events and analysis from our technical, sector and service teams - straight to your inbox.
