CIS Returns

We will ensure your Construction Industry Scheme Returns are filed correctly and on time

If you work in the Construction industry and subcontract workers to carry out construction, you are a Contractor and should be registered for the Construction Industry Scheme (CIS). If you carry out construction work for a contractor, you are a Subcontractor and should also be registered for CIS.

Under the construction industry scheme contractors deduct money from a subcontractors payments and pass it to HMRC.

The deductions count as advance payment towards the subcontractors tax and national insurance.

Contractors must register for the scheme. Subcontractors do not have to register, however deductions will be taken from their pay at a higher rate if they are not registered.

CIS covers most construction work to:

  • a permanent or temporary building or structure
  • civil engineering work like roads and bridges

For the purpose of CIS, construction work includes:

  • preparing the site – for example, laying foundations and providing access works
  • demolition and dismantling
  • building work
  • alterations, repairs and decorating
  • installing systems for heating, lighting, power, water and ventilation
  • cleaning the inside of buildings after construction work

Our team are well versed in the Construction Industry Scheme, so if you need any assistance, please give us a call.


You do not have to register if you only do certain jobs, including:

  • architecture and surveying
  • scaffolding hire (with no labour)
  • carpet fitting
  • making materials used in construction including plant and machinery
  • delivering materials
  • work on construction sites that’s clearly not construction – for example, running a canteen or site facilities

View our useful online bookkeeping resources

Mad About Bookkeeping can ensure that you are registered correctly with HMRC and that your CIS returns are filed on time each month. If you do not file your return on time each month, you will receive hefty fines from HMRC, let us help you avoid all that, so you can get on with what you do best.

Meet Sally...

Our Bookkeeping Manager

Sally has a wealth of bookkeeping and customer service experience, that is second to none and specialises in: Bookkeeping, CIS, Sage, Xero and Year End.

MABK have helped me with my day to day bookkeeping, and I now know where I am with all aspects of my accounts. I no longer have to worry about HMRC deadlines, and its lovely to have a meeting and a coffee with Sally once a week to keep us in order.

David Varney

The team are always there to help, and nothing ever seems like any trouble, highly recommend the whole team.

Clive Hibbert

The team at Mad About Bookkeeping have been managing our bookkeeping and payroll since 2016 and I have nothing but praise for them. They are friendly, efficient, effective and feel like an extension to our team. Thank you all!

Katherine Tanner-Tremaine

Honestly could not run my our business without them! Easy going, helpful, knowledgeable, nothing too much effort and just really nice people. Highly recommend.

Andrew Reid Thomas