Construction Industry Scheme (CIS)

We provide comprehensive articles on common questions found within the Construction Industry Scheme, helping you gain an understanding of the CIS.

Our guides cover in-depth articles on what exactly is the construction industry scheme outlining how it works and how to apply. Whether you're planning on operating within the construction industry scheme or simply want to enhance your knowledge, our detailed articles provide the insights you need. 

Most Searched CIS Topics

What Is the Construction Industry?
It covers everything from housebuilding to infrastructure. Learn what the construction industry is, who works in it, and why it’s vital to the UK economy.

How Does CIS Work?
The Construction Industry Scheme deducts tax from subcontractor pay. Discover how CIS works, who it applies to, and how it affects payments and tax returns.

How to Apply for CIS
Subcontractors must register with HMRC to reduce tax deductions. Learn how to apply for CIS, and the difference between registered and unregistered status.

Are CSCS Cards Being Phased Out?
Some cards are changing but not scrapped entirely. Find out whether CSCS cards are being phased out, and which schemes are replacing them.

Can I Check My CIS Payments Online?
Yes you can view deductions through your HMRC account. Learn how to check your CIS payments online, and how to spot errors.

Do I Need Public Liability Insurance?
It’s not legally required, but many contractors insist on it. Find out whether you need public liability insurance, and what it covers.

Does a Limited Company Need to Be CIS Registered?
Yes, if it receives or pays for construction work. Discover whether a limited company needs to be CIS registered, and what role it plays.

How Do I Check My CIS Status?
You can confirm whether you're registered as a contractor or subcontractor. Learn how to check your CIS status, and what it means for deductions.

How Do I Claim My CIS Refund from HMRC?
Subcontractors often overpay and are due refunds. Find out how to claim your CIS refund from HMRC, and what documents you’ll need.

How Do I Get a CIS Card?
There’s no official CIS card but some firms issue proof. Discover how to get a CIS card, and whether it’s really required.

How Do I Get a CIS Number?
Your CIS number is issued when you register. Learn how to get a CIS number, and how to retrieve it if lost.

How Do I Renew My CSCS Card?
You’ll need to pass a new test and apply online. Find out how to renew your CSCS card, and what evidence you’ll need.

How Does the Apprenticeship Levy Work?
Large employers pay the levy to fund training. Discover how the apprenticeship levy works, and how smaller firms can access funding.

How Is Apprenticeship Levy Calculated?
It’s based on payroll totals above £3 million. Learn how the apprenticeship levy is calculated, and what counts toward the threshold.

How Long Does a CSCS Card Last?
Most CSCS cards last five years. Find out how long a CSCS card lasts, and how expiry dates vary by card type.

How Much Is a CSCS Card?
It typically costs £36. Discover how much a CSCS card is, and where to buy it safely.

How Much Is a CSCS Test?
The test costs £22.50 and must be passed before applying for a card. Learn how much a CSCS test is, and how to book it.

How Much Is Public Liability Insurance for Self-Employed?
It varies by trade, but cover can start from £50/year. Find out how much public liability insurance costs for self-employed contractors, and what affects the price.

How to Become a Contractor
You’ll need to register, get insured, and build contacts. Learn how to become a contractor, and what steps to take in the construction industry.

How to Claim Back CIS Suffered Limited Company
You claim through your company’s payroll or tax return. Discover how to claim back CIS suffered as a limited company, and avoid overpaying.

How to Get a Green CSCS Card
This card is for labourers. Learn how to get a green CSCS card, what training you’ll need, and how long it lasts.

How to Get Blue CSCS Card
The blue card shows you’re a skilled worker. Discover how to get a blue CSCS card, including qualifications and application steps.

How to Get Blue CSCS Card Without NVQ
It’s difficult but possible with approved alternatives. Find out how to get a blue CSCS card without an NVQ, and what the CITB accepts.

How to Get into the Construction Industry
Start as a labourer or apprentice and build your skills. Learn how to get into the construction industry, even with no experience.

How to Register as a Subcontractor for CIS
Registration reduces your tax deduction rate. Discover how to register as a CIS subcontractor, and what HMRC will ask for.

How to Register for CIS
Whether you're a contractor or subcontractor, it’s essential. Learn how to register for CIS, and what details you’ll need.

Is Public Liability Insurance Mandatory?
Not by law but it’s often contractually required. Find out if public liability insurance is mandatory, and why most businesses get it anyway.

What Is a Bona Fide Subcontractor?
These subcontractors work independently and bring their own tools. Learn what a bona fide subcontractor is, and how they differ from labour-only contractors.

What Is a CIS Deduction?
It’s a tax withheld by contractors from subcontractor payments. Discover what a CIS deduction is, how it’s calculated, and how to reclaim it.

What Is a CIS Number?
This is your unique ID under the scheme. Learn what a CIS number is, where to find it, and why it’s important for tax records.

What Is a CIS Return?
Contractors submit this monthly to HMRC. Find out what a CIS return is, what’s included, and the penalties for filing late.

What Is CIS Payroll?
It’s payroll that accounts for CIS tax deductions. Discover what CIS payroll is, and how to manage it alongside PAYE.

What Is CIS Registered?
Being CIS registered means you're known to HMRC and taxed at a lower rate. Learn what CIS registered means, and how it affects your cash flow.

What Is Contractors All Risk Insurance?
This policy covers tools, materials, and liability on site. Find out what contractors all risk insurance is, and why it’s essential for project protection.

What Is CSCS?
CSCS stands for Construction Skills Certification Scheme. Discover what CSCS is, and how it helps prove you’re qualified to work on UK construction sites.

What Is Method Statement in Construction Industry?
It outlines how work will be done safely and correctly. Learn what a method statement is in the construction industry, and when it’s required.

What Is Procurement in Construction Industry?
It refers to sourcing labour, materials, and contracts. Discover what procurement means in the construction industry, and how projects are awarded.

What Is the Apprenticeship Levy?
It’s a tax to fund apprenticeship training. Learn what the apprenticeship levy is, and how to access funding if you're a smaller employer.

What Time Can Contractors Start Work?
It’s usually 8am but local rules may apply. Find out what time contractors can start work, and what planning conditions to watch for.

Who Is Exempt from CIS Scheme?
Some professions and small jobs don’t qualify. Discover who is exempt from the CIS scheme, and how to check your status with HMRC.

Who Pays Apprenticeship Levy?
Large employers with a £3 million+ payroll. Learn who pays the apprenticeship levy, and what it funds in the construction sector.