Glossary ยท Self-billing

Subcontractor (CIS)

A business or worker that carries out construction work for a contractor under the CIS.

Subcontractors are commonly self-billed by the contractor and have CIS deducted from their labour at 20%, 30% or 0% depending on their status.

Read the related guide โ†’

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

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