CIS
Flexible pay model for self-employed workers
in the construction industry
Construction Industry Scheme
The Construction Industry Scheme (CIS) is an HMRC-approved scheme for individuals working in the construction industry. The scheme applies to construction-based operations and sets out the rules regarding how payments to subcontractors must be handled for construction work.
We offer genuine self-employed subcontractors a flexible solution that allows them to maximise their income. Whether you're engaging with an agency or end client, we'll verify your CIS status with HMRC and process same day payments with no minimum contract length.
We’ll carry out Supervision, Direction and Control (SDC) tests, and ensure that you follow the requirements of the Construction Industry Scheme. Please ensure you're CIS registered and your UTR has been verified. If you need any assistance with this, please get in touch with us.
Benefits of CIS
Flexibility
You can enjoy the freedom and flexibility which comes with being self-employed. There is no tie-in period and our small processing fee only applies when we process your payments. If you have a couple of weeks off work, you won't be charged.
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CIS Compliance
CIS is open to any sole trader working in the construction industry and who is registered with the Construction Industry Scheme (CIS). We’ll verify your CIS status with HMRC and you’ll receive your pay on time every time. At the end of the year, you’ll need to work out what expenses you’re entitled to and submit a self-assessment tax return, so make sure to keep hold of your receipts!
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Accurate tax deductions​
This scheme is designed to ensure that only the correct CIS deduction is taken each week that you work, according to your tax status with HMRC. We invoice end clients on your behalf, produce your pay advice and pay you using Faster Payments.​
How it works
1. Determine whether CIS is right for you
If you are contracting within the construction industry and are thinking abut becoming self-employed,​​ registration takes 20 working days and is free. Upon registering, HMRC will issue you a Unique Tax Reference (UTR) number which we will use to determine the amount of Tax to be deducted from your gross payment. See our FAQs below.
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2. Super quick onboarding
You will need to complete a CIS sole trader registration form, provide right to work in the UK and your UTR number. A contract for service will be issued and you'll receive a welcome email outlining the next steps.​​
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3. You submit timesheets to your agency or client
We’ll process each timesheet and create a self-billing invoice. We will then invoice the client accordingly.
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4. Paying your wages
As soon as we’ve received the money to pay you, you will be paid directly into your business bank account with the relevant CIS deduction paid to HMRC on your behalf (either 20%, 30% or gross).
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5. Your CIS pay statement is available to view
You will receive a message to notify you that a payment has been processed through our payroll. You are able to log in to our secure portal to access your CIS payslip.
FAQ's
What does CIS stand for? CIS stands for the Construction Industry Scheme. Established in 1971 to combat tax evasion in the industry, it's a government scheme which ensures self-employed construction workers pay tax and National Insurance.
What are examples of CIS assignments? CIS covers most construction work including building work, civil engineering, demolition, alterations, repairs, decorating, installation of utilities and cleaning after construction work.
If I’m paid CIS through an umbrella company, am I employed? No, you are self-employed.
Do I need my own insurance? Yes, as a self-employed contractor you should have an insurance policy to operate under CIS. Typical self-employed insurance consists of Public/Products Liability. You may also require Employer’s Liability cover if you operate a business which employees a second person.
How do I register for CIS? You will need to contact HMRC to register as self-employed. Once you receive your Unique Tax Reference (UTR) you can register under CIS by calling HMRC on 0300 200 3210.
Do I still have to complete a self-assessment tax form? Yes, as you are self-employed. You will be required to pay NI and process any expenses you're entitled to (which may result in you receiving a tax rebate).