Construction Industry Scheme

CIS registration, contractor and subcontractor obligations, CIS deductions, gross payment status, monthly returns, verifying subcontractors, offsetting deductions

5 articles

azta journal

Registering for the Construction Industry Scheme

Registering for the Construction Industry Scheme ensures HMRC applies a 20% tax deduction rather than a 30% penalty rate on your construction earnings. This guide covers how to register, how to apply for a 0% deduction rate, and how to stay compliant with upcoming regulatory changes.

14 July 20266 min read

azta journal

How to Verify Subcontractors and File Monthly CIS Returns

7 min read

azta journal

How to Claim a CIS Tax Refund for the 2025/26 Tax Year

6 min read

azta journal

CIS Gross Payment Status: UK Rules and 2026 Fraud Updates

6 min read

azta journal

CIS Materials and Labour: Calculations, Rates and Rules

6 min read