If you are a contractor or subcontractor working within the Construction Industry you must comply with the special tax rules and methods for handling payments set out in the Construction Industry Scheme. Failure to do so can result in significant penalties from HMRC.

CIS Contractors

The Construction Industry Scheme (CIS) provides contractors with prescribed guidelines for the hiring and paying of subcontractors. At Robert Lewis, our team is highly experienced in dealing with CIS tax and the construction industry as a whole. We can provide the advice, guidance and ongoing support you require to ensure you remain in compliance.

Our services include;

  • Registering you as a contractor with HMRC
  • Verifying that your subcontractors are registered with HMRC for the correct deduction
  • Ensuring subcontractors are paid in compliance with the scheme
  • Immediate notification of changes to CIS regulations and how this effects the contractors position
  • Preparing and issuing deduction statements to subcontractors and preparing and supplying HMRC with monthly statements


The Construction Industry Scheme obliges subcontractors to register with HMRC and immediately notify them of any changes to their business including their business address, business name and business partners.

If you are a subcontractor, each time you are hired by a contractor, they must decide whether you are self -employed or an employee. A self-employed status will result in your registration as a subcontractor under CIS – slightly different to classification as self-employed under UK personal tax .HMRC will set you up to receive payments under deduction and contractors will deduct tax at 20 per cent from your invoices and pay this to HMRC.

At Robert Lewis, our CIS tax accountants will provide the advice and guidance you need to fully understand your status and comply with regulations.

Our services include;

  • Advising on your status as a subcontractor or employee and correctly registering you with HMRC; Verifying your status with HMRC on behalf of your contractor
  • Taking care of business records
  • Preparing self-assessment tax returns and calculating your tax liability and any refunds due

Contact Us

For further information on CIS Contractors, please contact our team on:

01268 271 234

Your advice on converting from a sole trader to a limited company was clearly the correct one. The actual registration was carried out by you within a day, but more importantly your advice will save both my wife and myself, tax. I will now be able to benefit from the many tax saving devices that you have mentioned, obviously saving on my personal outgoings as well.

Brian A Marchant DipPFS

Marchant Financial Services Limited

Latest News


When Should Subcontractors Seek A Refund

Adopting this legal business structure is popular as it’s ideal for small startups that want keep operating costs low and have a hands-on approach to the daily running of their business.


Celebrating 10 Years!

This month, we are celebrating 10 years in business. We have been fortunate enough to win a host of awards and have grown over the last decade to offer a variety of services.


Property Tax Changes 2016

Every April it’s typical for business networking groups and meetings with your accountant to centre around new government changes that affect a variety of tax, business and investment issues.