Construction-Tax-&-CIS-Guide

Helping construction businesses stay informed with practical tax and CIS insights.

What is CIS?

Introduced in 2007 to reduce tax evasion, CIS requires contractors to deduct tax at source from subcontractor payments and pass it to HMRC.

Subcontractors can then offset these deductions against their own tax liability. It applies to most construction work, including building, repair, and demolition.

  • CIS - Contractors
  • CIS - Sub contractors
  • Key CIS Must-Do's
  • DRC - Domestic Reverse Charge VAT