Frequently Asked Questions > Construction Industry Scheme > Am I contractor or subcontractor under CIS?

In this section we deal with the most common questions that prospective clients have. Should you find that your questions are not answered here we encourage you to get in touch with us to discuss your requirements.

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The Construction Industry Scheme (CIS) is a set of special rules for handling payments for construction work that contractors make to subcontractors. The scheme covers all 'construction operations' - construction work - carried out in the UK.

If your business is involved with construction operations then it might operate as a contractor or as a subcontractor - or as both. The terms construction operations, contractor and subcontractor have special meanings under CIS and they're defined in the rules of the scheme. So you'll need to know when you're working as a contractor and when you're working as a subcontractor.

Last updated on May 6, 2011 by Robert Harris