Last reviewed: June 2022

If you're working as your own boss in construction or taking on subcontractors for a project, you've got to get up-close and personal with the Construction Industry Scheme (CIS). It's not the most popular set of rules in the building game, but it's a set you need to play by – unless you want to lose a very large chunk of your earnings. Here are the basics of CIS to get a feel for what you're dealing with.