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Construction industry scheme

Expert commentary and practical guidance from ICAEW on the construction industry scheme (CIS) and how it applies for businesses within the UK tax regime.

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Features and articles

Tax news in brief 10 April 2024
  • Article
  • 09 Apr 2024
Highlights from the broader tax news for the week ending 10 April 2024, including: advance notification of disruption to HMRC services; advice for large businesses on contacting HMRC; and updated HMRC guidance on the process for claiming in-year refunds of CIS deductions.
Exclusive Construction industry scheme continues to grow
  • Article
  • 04 Apr 2024
HMRC data suggests there has been a significant increase in construction industry scheme receipts. Howard Royse looks at the reasons why and considers the future of the scheme.
Tax news in brief 13 March 2024
  • Article
  • 12 Mar 2024
Highlights from the broader tax news for the week ending 13 March 2024, including: the publication of legislation providing for the Spring Budget NIC cuts; changes made by secondary legislation across a range of areas, including R&D tax relief, PAYE and CIS; new HMRC guidance on ISAs; and the opportunity to claim a refund for Italian VAT paid on goods and services related to Italian business activities.
CIS gross payment compliance tests to be strengthened
  • Article
  • 22 Nov 2023
The Chancellor has confirmed that VAT compliance will be considered for obtaining and retaining gross payment status. Cancellation of gross payment status on grounds of fraud will also be expanded.

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Exclusive Construction Industry Scheme: trading premises
  • eBook chapter
  • 2024
  • Zeeshan Khilji
  • Property Tax Planning
Brief chapter on the obligations of the Construction Industry Scheme for traders that commission construction or refurbishment work.
Exclusive Construction Industry Scheme: property developers, contractors, and sub-contractors
  • eBook chapter
  • 2024
  • Zeeshan Khilji
  • Property Tax Planning
Chapter on the implications of the Construction Industry Scheme for any individual, partnership or company that carries out or engages in construction work.
Exclusive The Construction Industry Scheme
  • eBook chapter
  • 2024
  • Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes
  • Corporation Tax
Practical guidance on how the Construction Industry Scheme (CIS) applies to businesses within the UK tax regime.
Exclusive Employment status
  • eBook chapter
  • 2023
  • Jackie Anderson, Mark McLaughlin
  • Incorporating and Disincorporating a Business
A chapter discussing the ways in which employment status may have to be considered by a business when it incorporates.
Exclusive Construction Industry Partnerships
  • eBook chapter
  • 2023
  • David Whiscombe
  • Partnership Taxation
Concise chapter providing guidance on partnership taxation for businesses in the construction industry, which are subject to the Construction Industry Scheme ('CIS').
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Exclusive Construction Industry Scheme
  • eBook chapter
  • 2023
  • Malcolm James
  • Spiramus
  • Taxation of Small Businesses
A section summarising the provisions of the Construction Industry Scheme (CIS). Covers exceptions and registration for gross payment.
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You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

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Articles and books in the ICAEW Library collection

The collection of the ICAEW Library & Information Service includes a range of articles, books and reports on the construction industry scheme. A selection of books on this topic is set out below.
Construction industry scheme: guidance and commentary, 3rd ed.
  • Library book
  • 2021
  • H. Royse
  • Claritax Books
A practical guide to dealing with the requirements of the Construction Industry Scheme. This third edition includes references to new case decisions and covers revisions to the regulations.

To find out how you can borrow books from the Library please see our guide to borrowing books.

You can obtain copies of articles or extracts of books and reports through our document supply service.

Representations

ICAEW REP 065/23 Construction industry scheme reform
  • Representation
  • 10 Jul 2023
  • PDF (250kb)
A representation dated 10 July 2023 to a consultation published by HMRC on 27 April 2023.
ICAEW REP 38/21 Finance (No.2) Bill 2019-21 - Construction Industry Scheme
  • Representation
  • 20 Apr 2021
  • PDF (192kb)
Briefing submitted to MPs on 12 April 2021 on Finance (No.2) Bill 2019-21 published by government on 11 March 2021 on clause 30 and schedule 6 which relates to changes to the Construction Industry Scheme.
ICAEW REP 05/21 - Construction industry scheme - draft finance bill 2021
  • Representation
  • 07 Jan 2021
  • PDF (191kb)
In this response to HMRC's consultation, 'Changes to tackle construction industry abuse draft Finance Bill 2021 legislation', ICAEW's Tax Faculty has urged the government to publish draft secondary legislation, guidance and IT specifications as soon as possible, or consider delaying changes to the CIS.
ICAEW REP 57/20 Tackling construction industry scheme abuse
  • Representation
  • 27 Aug 2020
  • PDF (226kb)
A response dated 27 August 2020 to a consultation published by HMRC on 19 March 2020.

Useful links

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.

Construction Industry Scheme Reform Manual
  • Website
  • HMRC
HMRC internal manual providing guidance on how payments are taxed under CIS, covering contractors, subcontractors, deductions, compliance, monthly returns and the end of year process.
Construction Industry Scheme: a guide for contractors and subcontractors (CIS 340)
  • Website
  • HMRC
Guidance for contractors and subcontractors explaining the terms used under CIS, how payments are made to subcontractors, what HMRC requires from contractors, and guidance relating to businesses not resident in the UK.
Construction Industry Scheme (CIS) on GOV.UK
  • Website
  • GOV.UK
Official guidance covering subcontractors and contractors responsibilities, returns, payments, businesses outside of the UK, deductions for limited companies, multiple contractor status and managing agents.
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