Construction Industry Scheme (CIS)

Under the CIS contractors deduct money from a subcontractor’s payments and pass these onto HMRC.

These deductions count as advance payments towards the subcontractor’s tax and National Insurance.

This scheme can be a complicated process, which could result in HMRC penalties if returns are not submitted correctly or on time. 

NS24 can assist with:

• Registering your scheme
• Validating contractors with HMRC
• Filing CIS returns
• Reclaiming CIS suffered