The Construction Industry Scheme (CIS) is a special set of rules for how payments to subcontractors in the construction sector are handled by HMRC. Under CIS, contractors deduct money from a subcontractor’s payments and pass it directly to HMRC as advance tax. If you work in construction (as a contractor or subcontractor), you’ll need to register and make sure you’re following the CIS rules—otherwise, you could face fines or unexpected tax bills.
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