CIS Tax UK: Construction Industry Scheme Explained 2026
What is CIS?
The Construction Industry Scheme (CIS) requires contractors to deduct tax from subcontractor payments and pass it to HMRC.
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CIS Deduction Rates
| Status | Deduction Rate |
|---|---|
| Registered Subcontractor | 20% |
| Unregistered Subcontractor | 30% |
| Gross Payment Status | 0% |
How to Register for CIS
- Register for Self-Assessment first
- Call HMRC CIS Helpline: 0300 200 3210
- Provide UTR, NI number, business details
- Receive CIS registration confirmation
CIS-Ready Invoicing
Thistle generates CIS-compliant invoices and tracks deductions automatically.
Start Free Trial →Frequently Asked Questions
What is CIS tax rate?
Registered subcontractors pay 20% CIS deduction. Unregistered subcontractors pay 30%. Gross payment status means 0% deduction.
Can I claim CIS deductions back?
Yes, CIS deductions are credited against your Self-Assessment tax bill. If you overpaid, you get a refund.
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