If you are self-employed in construction, our CIS payroll solution does exactly what it says on the tin, offering all the flexibility without the fuss.
Our CIS services
What is CIS payroll?
CIS payroll stands for Construction Industry Scheme, developed by HMRC for the UK’s construction industry. It sets the rules for how contractors must pay subcontractors working in construction.
Under the scheme, contractors deduct a percentage of pay at source which is paid to HMRC to cover income tax and National Insurance that a subcontractor would otherwise have to pay at the end of the tax year anyway.
How do I register for CIS?
To apply for CIS for the first time, you must call the HMRC Self-Employed line on 0845 915 4515 and notify them that you are registering as self-employed through the CIS scheme. They will then issue your UTR (Unique Tax Reference) to you through the post. This then needs to be activated by calling the CIS helpline on 0845 366 7899.
If you are already registered but have not used your CIS status for some time, you may also have to call the CIS helpline to re-activate your status.
To register as a subcontractor you must have a National Insurance number. If you do not have one, you should contact the Department of Work and Pensions on 0845 600 0643.
What tax is deducted?
Where you have a UTR number then the normal rate that is deducted at source is 20%.
Where you don’t yet have a UTR number but can provide a National Insurance number then we deduct an “emergency” rate of 30%. Any overpayment of tax will be refunded by HMRC on your year-end self-assessment tax return.