CIS check
A few plain questions to work out whether the Construction Industry Scheme applies to you, where you’re up to, and what to do next.
We don’t ask for or store your UTR, National Insurance number, bank details or identity documents. This page is guidance only.
Does CIS apply to you?
Do you carry out construction work for other businesses or contractors?
Building, repairs, decorating, installations and site preparation all count.
Are you paid by a contractor rather than directly by householders?
Working only for private customers usually falls outside CIS.
Do you pay other subcontractors for construction work?
If you do, you may have contractor duties as well.
Where are you up to?
Have you registered for Self Assessment with HMRC?
Have you registered for CIS?
Your CIS status
- Check whether CIS applies to your workGOV.UKGOV.UK sets out which work counts as construction and who has to register.
- Understand how CIS deductions workGOV.UKWhat contractors deduct, what counts as materials, and the statements you should receive.
CIS may apply depending on the work, contractor and your status. Please confirm deductions with the contractor, accountant or HMRC guidance.
We don’t ask for or store your UTR, National Insurance number, bank details or identity documents. This page is guidance only.