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What is the Construction Industry Scheme?

The Construction Industry Scheme (CIS) is a HMRC scheme for taxing individuals and businesses, including Limited Companies working within the construction industry.

All types of businesses that work within the construction industry are covered by the scheme. This includes Limited Companies, Partnerships and Self-employed individuals (sole traders).

The scheme covers all construction work carried out in the UK.

You should only pay tax under the CIS if you are genuinely employed.

Updated on 17th July 2023

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