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Contract Declaration (CIS)

About CIS

Each month, contractors must send to HMRC a complete return of all the payments they have made within the scheme or tell us that they have made no payments. We can help you to complete the monthly declarations and to submit it to the HMRC on your behalf.


Under the scheme, all payments made from contractors to subcontractors must take account of the subcontractor’s tax status as determined by HMRC. This may require the contractor to make a deduction, which they then pay to HMRC, from that part of the payment that does not represent the cost of materials incurred by the subcontractor.

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The scheme covers jobs such as:


•Site preparation








The scheme covers all types of businesses and other concerns that work in the construction industry, including Companies, Partnerships, and self- employed individuals.

Business that are contractor and subcontractors

Many businesses pay other businesses for construction work but are themselves paid by other business too. When they are working as a contractor, they must follow the rules for contractors and when they are working as a subcontractor, they must follow the rules for subcontractors.


All contractors must register with HMRC for the CIS. Subcontractors who do not wish to have deductions made from their payment at the higher rate of deduction should also register with HMRC.

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