CIS return

CIS return

The Construction Industry Scheme (CIS) is the taxation scheme set out for individuals working within the construction industry. The scheme is aimed principally at contractors and subcontractors working within mainstream construction work.

However, if your business is based around construction, but not direct construction work, it may still qualify as either a contractor or subcontractor under the CIS if £1million+ within the business is spent on construction within 3 years.

Examples of areas of work covered under the CIS:

  • Builders
  • Property Developers
  • Manufacturers and Retailers who often spend over £1million on construction
  • Local Authorities e.g. Royal Mail

Bucknell Whitehouse can take away all the hassle that comes with CIS rules and regulations by doing the following:

  • Registering with the HMRC as a contractor or subcontractor


  • Confirming your subcontractors with HMRC
  • Ensuring correct payment to subcontractors and supply them with deduction statements
  • Keeping your records in an orderly state and arrange the HMRC with monthly returns


  • Determining your status as a subcontractor or employee and registering you with the HMRC accordingly
  • Setting up your end of year Self Assessment tax refunds and calculating your tax liability or refund where relevant
  • Managing and coordinating your business records

Deciding whether you are an employee or subcontractor will have an impact on which of the various options and rules must be followed. Bucknell Whitehouse will ensure all these regulations and decisions are dealt with thoroughly and efficiently, which means less stress for the subcontractor.

However complex the Construction Industry Scheme may seem to be, Bucknell Whitehouse will assist you every step of the way with your CIS Return dealings.