Frequently Asked Questions > Construction Industry Scheme > My main business is outside the UK, do I still have to register under the CIS scheme?

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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Yes. HM Revenue & Customs (HMRC) treats non-resident contractors and subcontractors in the same way as they treat UK contractors and subcontractors. This means that contractors will have to:

  • register with HMRC for CIS
  • verify their subcontractors with HMRC (ie check whether they have registered with them and what their tax status is)
  • make deductions from subcontractors' pay if necessary - and pay them over to HMRC
  • keep proper records and do certain paperwork, including giving deduction statements to subcontractors
  • send monthly returns to HMRC

Last updated on May 6, 2011 by Robert Harris