Operating the Construction Industry Scheme (CIS)

This guide provides an overview for contractors within the construction industry who are required to operate the Construction Industry Scheme (CIS).
Created: 26 September 2024
Last Reviewed: 26 September 2024

Introduction

This guide provides an overview for contractors within the construction industry who are required to operate the Construction Industry Scheme (CIS). Each step outlines what contractors must do to ensure compliance with HMRC regulations.

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