What is a CIS card?

A CIS card is given to you after you have registered for the construction industry scheme.

If you don’t have a CIS card you may not be able work for the contractor because work is sometimes only permitted when a CIS card is held. Without a CIS card tax will be deducted by your contractor at a rate of 30% instead of the normal 20%.

What kind of work is eligible under CIS rules?

CIS rules apply to most trades in the construction industry, including; plumbers, electricians, builders, groundworkers and joiners. From razing a building to the ground, to the final coat of paint, the CIS is mandatory for most contractors.

Is the CIS scheme only for British companies?

No, the CIS is not restricted to British companies. Businesses from abroad can register as CIS contractors, with some slight differences to the application process, as long as the construction work itself is being done in the UK.

How do I apply for a CIS card?

The way you apply to the construction industry scheme depends on whether you are already self employed. If you are already registered as self employed you can contact the CIS helpline with your ten digit self assessment UTR number on 0300 200 3210.

If you are not already registered as self employed you will have to register as newly self employed first before applying to the CIS scheme. You can call the newly self employed helpline on 0300 200 3504.

CIS self assessment tax returns

The tax office requires all CIS sub contractors to complete a self assessment tax return after the end of each tax year. It’s common to be due a CIS tax refund but this can only be repaid by the tax office after your tax return has been submitted.

Your tax return must be submitted on time to avoid CIS tax return penalties being sent by the taxman.