Glossary ยท Self-billing

Construction Industry Scheme (CIS)

An HMRC scheme under which contractors deduct money from subcontractor payments towards their tax.

Contractors verify subcontractors, deduct at the correct rate from the labour element, and pass the deduction to HMRC. CIS is separate from VAT.

Read the related guide โ†’

General information, not tax advice โ€” confirm your own position with your accountant or HMRC.

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