CIS
Construction Industry Scheme Verified obligations, filing rules, tools and official sources stay connected.
CIS at a glance
ReturnDeck uses the same structured record across this page, calculators, Build My ReturnDeck, deadlines and location views so the factual layer stays consistent.
Who is inside CIS
Construction activities, contractor/subcontractor status and payment type determine whether CIS verification and deductions are relevant.
Operate deductions correctly
The contractor checks status, applies the correct deduction treatment and reports payments; subcontractors keep deduction evidence for their own tax position.
Monthly discipline
CIS is operational compliance, not just an annual return: verification, statements, monthly returns and records need to stay aligned.
Rules and obligations
The explanatory content above remains available even when no structured tax rows are matched. Install or refresh the ReturnDeck data packs to populate the verified obligation cards, then personalise the business facts to determine which rules actually apply.
Filing and compliance
Filing requirements depend on the exact tax, entity and jurisdiction. The learning and preparation guidance on this page remains useful; structured filing rows appear here when the relevant verified data pack is installed and matched.
Continue in ReturnDeck
Official sources
Structured source cards appear here when the relevant verified data rows are installed. ReturnDeck still links every live-rule decision back to its official authority.
See ReturnDeck’s official-source policy →
