Key takeaways
- CIS for subcontractors: How the Construction Industry Scheme works for subcontractors in 2026/27: 20% and 30% deductions, gross payment status tests.
- CIS for contractors: How CIS works for contractors in 2026/27: when you must register, verifying subcontractors, 20% and 30% deductions, returns by the 19th and nil returns again.
- CIS refunds: How CIS subcontractors get a refund: sole traders claim through Self Assessment or CIS40, limited companies use the EPS and HMRC's online repayment claim.
The Construction Industry Scheme (CIS) sets how contractors pay subcontractors in construction and how much tax they deduct. These guides cover both sides, with HMRC’s rules and deadlines.
Guides in this section
| Guide | What it covers |
|---|---|
| CIS for subcontractors: deductions, refunds and records | How the Construction Industry Scheme works for subcontractors in 2026/27: 20% and 30% deductions, gross payment status tests. |
| CIS for contractors: registering, verifying and monthly returns | How CIS works for contractors in 2026/27: when you must register, verifying subcontractors, 20% and 30% deductions, returns by the 19th and nil returns again. |
| CIS refunds: how subcontractors claim back overpaid tax | How CIS subcontractors get a refund: sole traders claim through Self Assessment or CIS40, limited companies use the EPS and HMRC’s online repayment claim. |