Elevate's CIS solution is suitable for contractors who are working in the Construction Industry who are not supervised, directed or controlled directly in the manner they carry out their work (SDC) or may be under the right of someone to SDC. Those workers who are genuinely self-employed and working within the construction industry will be identified through assessments of their current assignment.
Those that fail the assessment will be deemed to be under supervision, direction and control therefore unable to engage through CIS. We would in this instance recommend the services of Elevate's Umbrella solution.
Under the Construction Industry Scheme (CIS), contractors deduct money from a subcontractor's payments and pass it to HM Revenue and Customs (HMRC).
The deductions count as advance payments towards the subcontractor's tax and National Insurance.
Contractors must register for the scheme. Subcontractors don't have to register, but deductions are taken from their payments at a higher rate if they're not registered.
Register as a contractor if either:
Register as a subcontractor if you do construction work for a contractor.
CIS covers most construction work to:
For the purpose of CIS, construction work includes: