Understanding the Construction Industry Scheme (CIS)

This free course explains how contractors in the UK have to make deductions from payments for subcontractors’ tax.

The Construction Industry Scheme (CIS) governs the payment procedures between constru... The Construction Industry Scheme (CIS) governs the payment procedures between construction contractors, subcontractors and employees in the UK. This course outlines the key considerations in ensuring compliance with the scheme. You will learn about the tax requirements, registration and verification process for subcontractors as required by HMRC. By maintaining records in line with the CIS, you can get exemptions on VAT and other deductions.

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