Elevate's CIS solution is suitable for contractors who are working in the Construction Industry who are not supervised, directed or controlled directly in the manner they carry out their work (SDC) or may be under the right of someone to SDC. Those workers who are genuinely self-employed and working within the construction industry will be identified through assessments of their current assignment.

Those that fail the assessment will be deemed to be under supervision, direction and control therefore unable to engage through CIS. We would in this instance recommend the services of Elevate's Umbrella solution.

What Is CIS?

Under the Construction Industry Scheme (CIS), contractors deduct money from a subcontractor's payments and pass it to HM Revenue and Customs (HMRC).

The deductions count as advance payments towards the subcontractor's tax and National Insurance.

Contractors must register for the scheme. Subcontractors don't have to register, but deductions are taken from their payments at a higher rate if they're not registered.

Who counts as a contractor or subcontractor?

Register as a contractor if either:

  • you pay subcontractors for construction work
  • your business doesn't do construction work but you spend an average of more than £1 million a year on construction in any 3-year period

Register as a subcontractor if you do construction work for a contractor.

Work covered by CIS

CIS covers most construction work to:

  • a permanent or temporary building or structure
  • civil engineering work like roads and bridges

For the purpose of CIS, construction work includes:

  • preparing the site, eg laying foundations and providing access works
  • demolition and dismantling
  • building work
  • alterations, repairs and decorating
  • installing systems for heating, lighting, power, water and ventilation
  • cleaning the inside of buildings after construction work

Contact Us

Office hours are 8.30am to 5.30pm during working days. Offices are closed on weekends.
Elevate Umbrella is a company registered in England & Wales, Company Registration Number 11864003.

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