Construction Industry Scheme

Are you carrying out work on behalf of the Authority that falls into the Inland Revenue's construction scheme?

If so you should be aware of the regulations governing the new construction industry scheme (CIS) that came into effect on 1 August 1999, when all existing 714 tax exemption certificates, 715 vouchers and existing forms became invalid.

Under the scheme all sub-contractors must register with the Inland Revenue and must hold a valid CIS5 or CIS6 certificate before any gross payments can be made, or a CIS4 certificate (tax deduction made).

The Payments section maintains a register of all sub-contractors for the Authority and reports all payments that fall into the scheme to the Inland Revenue.

If you are a sub-contractor undertaking work for the Authority and you have any questions regarding the scheme, we will be happy to give advice.

Alternatively, call the Inland Revenue's Construction Industry Scheme Help Line on 0345 335588.

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HM Revenue & Customs