• Construction Industry Scheme

Construction Industry Scheme

The Construction Industry Scheme (CIS) sets out special rates for tax and national insurance (NI) for those working in the construction industry. Businesses in the construction industry are known as contractors & subcontractors and may be companies, partnerships or self-employed individuals.

BDO Northern Ireland has extensive experience helping clients in this area and has assisted clients with monthly returns, identification of subcontractors status queries, verification with HMRC and gross payment status.