Construction Industry Scheme Guidance

CIS Tax Guides for Construction Subcontractors

Explore practical guidance on CIS deductions, allowable business expenses, mileage, tools, tax refunds, registration and Self Assessment for construction subcontractors.

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Understand your CIS deductions, expenses and tax position

If you work as a subcontractor under the Construction Industry Scheme, deductions can be taken from your payments before you receive them. Your final tax position depends on your overall income, deductions, allowable business expenses and other relevant circumstances. A Self Assessment tax return is commonly used to report this information and establish whether further tax is due or a repayment may be available.

Not working under CIS? If you are employed through PAYE, visit our PAYE Tax Hub. If you are self-employed outside CIS, visit our Self-Employed Tax Hub.

Browse CIS topics

CIS Tax & Expense Guides

Explore the main tax, expense and refund topics that construction subcontractors working under CIS commonly need to understand.

CIS Tax Refunds

Understand how a CIS repayment may arise and how your deductions, taxable profit and tax return affect the final calculation.

View CIS Refund Guide →

CIS Allowable Expenses

Explore common business expenses construction subcontractors may need to consider when calculating taxable business profit.

View CIS Expenses Guide →

CIS Mileage & Travel

Guidance covering business journeys, site travel, mileage records and the distinction between business and private travel.

View Mileage Guide →

Tools & Equipment

Guidance covering tools, equipment and machinery bought for use in a construction business.

View Tools Guide →

Workwear & Protective Equipment

Understand how business-related protective equipment and workwear costs may need to be treated for tax purposes.

View Workwear Guide →

Travel, Meals & Accommodation

Explore the rules around qualifying business travel, accommodation and subsistence costs.

View Travel Expense Guide →

CIS Deduction Statements

Learn why payment and deduction statements are important when checking CIS deductions and preparing your tax return.

View Deduction Guide →

CIS vs PAYE

Understand some of the key differences between working as a CIS subcontractor and being employed through PAYE.

View CIS vs PAYE Guide →

CIS administration

Registration, Tax Returns & Records

Understand the administrative side of CIS, from registration and UTRs to Self Assessment and keeping evidence of deductions and expenses.

CIS Registration

Guidance on registering as a subcontractor and understanding your position under the Construction Industry Scheme.

UTR Numbers

Understand what a Unique Taxpayer Reference is and why it is commonly relevant to self-employed CIS subcontractors.

CIS Self Assessment

Guidance on reporting CIS income, deductions and allowable business expenses through Self Assessment.

CIS Record Keeping

Learn what records can help support your income, deductions, mileage and business expense figures.

Find your starting point

Not sure which CIS guide you need?

Choose the situation that most closely matches what you need help understanding.

I need help with my CIS tax return

Read our CIS Self Assessment Guide or view our CIS tax refund service.

CIS Tax Refund Support

Had CIS deductions taken from your construction income?

Go Tax Refunds can help CIS subcontractors review their income, deductions and relevant business expenses, prepare their tax return and determine whether a repayment may be due from HMRC.