Can You Be A CIS Contractor AND CIS Subcontractor?

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CIS is the construction Industry Scheme and when you first start reading it can seem like an endless amount of rules and requirements you need to have in place. At Construction Insider we have broken down the CIS legislation into easily digestible blogs to provide construction businesses a single place of truth.

You might be a situation where you fall under CIS as a contractor AND a subcontractor. This is actually quite common for construction businesses and you can be registered as both a contractor and subcontractor.

An example of being a contractor and subcontractor under CIS:

It is common for the main contractor who is running the construction project to use other construction companies to complete certain tasks within the projects. The contractor would be using subcontractors.

These subcontractors would either have employees to do the work OR they would use subcontractors as well. This would make them a CIS contractor and a CIS subcontractor.

To find out how to register for CIS take a look at our two blogs:

1. ​​Registering As A Contractor Under CIS

2. Registering As A Sub-Contractor Under CIS

We understand CIS can be quite complex with what you should be doing and shouldn’t, if you need any extra advice you should speak to your accountants or you can send us a message and we will do everything we can to support you.