Q: How do I get a Construction Industry Scheme (CIS) card?
Apr 01 2008
Answered by: Adam Wayland Ask a question
The Construction Industry Scheme (CIS) sets out the rules for how payments to subcontractors for construction work are handled by contractors in the construction industry.
Under the Scheme, all payments made from contractors to subcontractors must take account of the subcontractor’s tax status as determined by HM Revenue & Customs.
The system was changed in April 2007 and there are no longer CIS cards as such, but you can still register for the scheme.
All you need to do is call the HMRC Construction Industry Scheme Helpline on 0845 366 7899.
You will need your unique tax reference number at hand to complete the process.
If you are a sole-trader, you can get a unique tax reference number by calling 0845 915 4515 and registering as self-employed. Make sure you have your national insurance number and the date you started as self-employed at hand.
You should be aware that as a sole-trader, you have three months to register after you begin working as self-employed. If you don’t do this, you could be faced with a fine.
If you are a limited company, you can get your unique tax reference by registering with Companies House – click here.
There is more information about the The Construction Industry Scheme here.
Comments