Who can register for CIS?

You can register as either a contractor or a subcontractor. If you are a contractor you can register if; you pay your subcontractors for construction work, or your business doesn’t do construction, but you spend an average of more than £1m a year on construction in any three-year period.

You can register as a subcontractor if you carry out construction work for a contractor.

If you fall under both categories, you must register for both.

Do you still have questions? Get in touch with our employer services team [hyperlink to form] to find out more about how they can help you.

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