Building Trade Information.
If someone is working on a building, in a self employed capacity for someone who does not own the building (or local or central government) then the Construction Industry Scheme (CIS) will probably apply.

Special rules apply in the building trade (CIS) to both the worker (sub-contractor) and the engager (contractor).

The contractor must, and the sub-contractor should register with HM Revenue & Customs as in Construction Industry Scheme.


Since March 2021contractors and subcontractors within the CIS scheme have also been expected to use the CIS VAT Reverse Charge scheme if both parties are VAT registered,

For more information contact Will Johnson on 07967 522374.