If you already have a UTR number and need to activated as CIS, you can either contact HMRC at 0300 200 3210 and register for CIS on the call or download the CIS 301 form here, print the form, fill the form in and post to HMRC as shown on the form.

The scheme covers all construction work carried out in the UK, including jobs such as:

·        Building works

·        Site preparation

·        Alterations

·        Dismantling

·        Construction

·        Repairs

·        Decorating

·        Demolition

If you are self-employed and YOU ARE working in the Construction Industry (CIS) you can work without a UTR & CIS, however this will affect how much tax you pay.

You will pay 30% tax without a UTR & CIS and this will reduce to 20% when your UTR & CIS are activated.

We can help you to reclaim any overpaid tax at the end of the tax year.

Once we submit your application for your UTR* or your UTR & CIS** it will take up to 4 weeks for HMRC to post this out you.

During this 4-week turnaround time there is no emergency tax code that can be applied. You will be deducted 30% tax while you wait for your UTR & CIS to arrive. Once this arrives and is active with your employer your tax will reduce to 20%.

We can help you to reclaim any overpaid tax at the end of the tax year.

CIS applies to people who work in construction only.

Under the Construction Industry Scheme (CIS), contractors deduct money from a Subcontractors payments and pass it to HMRC. The deductions count as advance payments towards the Subcontractors tax and National Insurance.

HMRC provide a personal allowance* of income before you are eligible to pay tax. By completing a self-assessment tax return after the tax year closes may mean you are due a rebate.

*Personal allowance in Tax Year 18/19 – £11,850

*Personal allowance in Tax Year 19/20 – £12,500

You don’t have to register if you only do certain jobs, including:

·        Architecture

·        Surveying

·        Consultancy work

·        Scaffolding hire (with no labour)

·        Carpet fitting

·        Making materials used in construction including plant and machinery

·        Delivering materials

·        Work on construction sites that’s clearly not construction, e.g. running a canteen or site facilities