Construction Industry Scheme: Managed End-to-End for Contractors and Subcontractors
The Construction Industry Scheme (CIS) governs how contractors deduct tax from payments to subcontractors and pass those deductions to HMRC. Getting it wrong, as either a contractor or a sub, leads to penalties and interest, which eat directly into project margins. Trusted Figures manages your CIS obligations month to month, so you stay compliant without the admin burden.
What’s included
- Registering you as a contractor or subcontractor under CIS
- Verifying subcontractors with HMRC before each payment
- Calculating the correct deduction rate for each subcontractor
- Preparing and filing monthly CIS returns on time
- Producing CIS payment-and-deduction statements for your subcontractors
- Reconciling CIS deductions suffered against your Corporation Tax or Self Assessment liability
Who this is for
Built for construction contractors who pay subcontractors, and for subcontractors who want to reclaim CIS deductions efficiently.
Common questions
HMRC charges an automatic penalty for each late monthly return, and the amount increases the longer the return remains outstanding. We file your returns before the 19th of each month so you never fall into that position.
As a subcontractor, CIS deductions are effectively advance payments of tax. We offset them against your tax bill, either through your Self Assessment return if you're a sole trader, or through your company's payroll if you trade through a limited company. In some cases HMRC owes you a refund.
Gross payment status means contractors pay you in full with no deduction. To qualify, HMRC looks at your turnover, compliance history, and business structure. We assess whether you're eligible and handle the application if it makes sense for your situation.
It depends on whether your labourers are genuine employees (PAYE) or subcontractors. If they're subcontractors working on construction, CIS deduction rules likely apply. We'll review your working arrangements and set things up correctly from the start.