What is CIS in the Construction Industry?
This scheme affects how much tax is deducted from your earnings as a self-employed contractor. It applies if you work in the construction industry and do any work on a self-employed basis for another contractor. In this situation you will be called a subcontractor and have to pay your own tax. It does not apply if you are an employee where your tax is deducted automatically under the PAYE system. Whether you are a self-employed subcontractor or an employee depends on the general law and may differ from contract to contract.
