The construction industry scheme (CIS) is a sort of parallel PAYE system for subcontractors in the construction industry. Contractors who pay subcontractors must make monthly CIS returns to HMRC.
From 6 April 2016 all CIS returns must be filed online, and the paper forms will be rejected. According to HMRC, 15% of contractors still use paper and may not be aware that the law is changing.
If you have associates in the construction industry, please tell them about this move to online filing. We can help out firms who can’t file online.