Construction Industry Scheme (CIS)

    Specialized compliance management for contractors and sub-contractors in the UK construction sector — navigate CIS tax rules with perfect accuracy.

    Understanding CIS

    Under the Construction Industry Scheme (CIS), contractors deduct money from a subcontractor's payment and transfer it to HMRC. These deductions count as advance payments towards the subcontractor's Income Tax & National Insurance.

    Contractors must register for the CIS. Subcontractors do not have to register, however contractors should deduct money at a higher rate if the subcontractor is not registered with HMRC.

    CIS tax returns can be stressful with strict deadlines and complex rules. At PRS Smart we handle everything for you — accurately, on time, and optimised for the best results.

    What is CIS?

    The Construction Industry Scheme Explained

    The CIS (Construction Industry Scheme) is a UK tax deduction scheme where contractors deduct money from payments to subcontractors and send it to HMRC as an advance payment for tax and National Insurance. This applies to most construction work, with the contractor responsible for registering with HMRC and verifying subcontractor status. The deduction rate is typically 20% for registered subcontractors and 30% for those who are not.

    Our Services Include

    Registration with HMRC for both contractors and subcontractors
    Accurate CIS deductions calculated on every payment
    Monthly CIS returns filed on your behalf
    Tax refunds for subcontractors, ensuring you claim what you're entitled to
    End-of-year self-assessment submissions
    Ongoing advice on minimising CIS tax liabilities and improving profitability

    Why CIS Compliance Matters to Contractors

    Legal Requirement, Not a Choice

    Whether you're managing multiple subcontractors or expanding nationwide, CIS compliance is a legal requirement. From construction industry scheme registration and subcontractor verification to deduction tracking and CIS tax return submissions, every stage carries financial risk.

    At PRS Smart, we mitigate this risk by integrating compliance with the Construction Industry Scheme into your monthly processes. Our team delivers transparent reporting, proactive oversight, and a hands-on approach that gives you peace of mind.

    Why Choose PRS Smart for Construction Industry Scheme?

    At PRS Smart, we understand that running a construction business in the UK is about more than just completing projects. It is essential to keep track of the Construction Industry Scheme, ensure compliance with HMRC rules, manage deductions accurately, and monitor cash flow effectively.

    Our CIS compliance accounting services are made for construction directors, financial controllers, and operations leads who need accurate, clear, and dependable financial systems. We help you follow the HMRC Construction Industry Scheme and give you full access to all of your deductions and returns.

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