Does CIS apply to you?
CIS applies in all the following cases in the construction industry:
- self employed sole traders
- companies
- LLPs
- partnerships
This scheme also applies to labour agencies, property developers and gang leaders. CIS may apply also to non construction companies (housing associations, local authorities etc.) spending more than £1 million a year on construction operations. CIS applies to all companies working in the UK (also the ones based abroad).