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