Which types of work / business structures are covered by CIS?

In my experience as a tax barrister, CIS (construction Industry Scheme) problems start even in identifying whether you are in a business to which the CIS applies. So to start with some clarification, the CIS can be applied to businesses that work in UK construction, including:
• self-employed individuals who are working as sole traders
• companies
• partnerships
• limited liability partnerships (LLPs)

The scheme can also apply both to traditional construction businesses like builders and also to businesses like:
• labour agencies & staff bureaux
• gangmasters / gang leaders
• property developers

If you are in doubt then, before you spend any money on legal advice, you should start by checking HMRC’s own guidance on their website.

Eamon McNicholas
Tax Barrister, Accountant

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About Eamon McNicholas

Tax Barrister, Accountant www.EamonMcNicholas.com
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