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The Construction Industry Scheme (CIS) is mainly applicable to those that work in the construction industry. CIS sets out the rules on how payments to subcontractors for construction work must be handled by contractors.

The scheme mainly applies to contractors and subcontractors that are 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.

If your business is within the above criteria then it may need to register with HM Revenue & Customs (HMRC) as either a contractor or a subcontractor under CIS.

The scheme may also cover certain other types of businesses and organisations which have a high annual spend on ‘construction operations’. Although your business deals with construction operation you will have to register onto the scheme.

CIS can apply to all types of businesses that work in the construction industry in the UK. These include:

  • self-employed individuals working as sole traders
  • partnerships
  • companies
  • limited liability partnerships (LLPs)

Other businesses which may also need to register for this scheme is:

  • labour agencies and staff bureaux
  • gangmasters - or gang leaders
  • property developers

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