How to Navigate the UK's Construction Industry Scheme (CIS) — Complete Guide (2026)

CIS (Construction Industry Scheme) requires contractors in the construction industry to deduct tax at source from subcontractor payments (20% for registered subs, 30% for unregistered). Both contractors and sub-contractors must register with HMRC. Monthly returns required. Sub-contractors can offset CIS deductions against their CT/income tax liability. This article covers registration, monthly returns, CIS verification of subcontractors, and net payment status.