Construction Industry Scheme
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.
Sum It Up Bookkeeping and Payroll service can ensure you fully comply with this government scheme ensuing returns are completed correctly and on time, avoiding the stringent penalty scheme enforcing this scheme.
- Scheme registration
- New contractor registration
- Timely CIS returns


