The Construction Industry Scheme, or CIS for short is a tax scheme for those working in the construction industry. 

The Scheme works by Contractors deducting the tax off the pay of Subcontractors and pay it to HMRC.

The Subcontractor will have, in effect, pre paid their tax which will be due from their annual Self-Assessment.

With one in four being neurodivergent, from a report from the NFB (National Federation of Builders) we're here to ensure things are understood clearly and reported correctly for Contractors and Subcontractors alike.