IF YOU ARE SELF EMPLOYED AND WORK IN CONSTRUCTION THEN YOU HAVE THE OPTION TO MAXIMISE YOUR TAKE HOME PAY AND ENJOY GREATER FINANCIAL FLEXIBILITY
CIS stands for Construction Industry Scheme which is a set of special rules laid out by the tax office for handling payments made by contractors to subcontractors for construction work.
The Construction Industry Scheme (CIS) applies to contractors, subcontractors and any organisations that have a high annual spend on construction, even if their main work isn't in the industry. If your firm is involved in construction, it may need to register with HMRC under CIS.
When registering you need to indicate whether you're a contractor or subcontractor as different rules apply to each category. Within each category there are separate terms that define your business.
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