Construction Industry Scheme (CIS)

The CIS is a standalone tax system that, generally, applies to all businesses within the construction sector

However, unbeknown to a number of other types of business, the application of the CIS can and does extend beyond those businesses that are within the construction sector. Businesses that are not regarded as being "within the construction sector", could be brought into the CIS as a contractor by virtue of what they do, for example property investment businesses.

The actual process of operating the CIS is not that difficult. However, it is identifying when CIS applies is the difficult part.

Failure to operate CIS when a requirement to do so arises can lead to significant liabilities for the engager rather than the third party providing the services.

EmphaCIS has a significant amount of experience in assisting clients in:

  • registering as a contractor or subcontractor under the CIS,
  • identifying when CIS is in point,
  • complying with its obligations under the CIS, and
  • training the clients employees on the subject of CIS.