CIS Contact Numbers
|Head Office||0844 826 8359|
|CIS Complaints||0844 826 8359|
|Customer Services||0844 826 8359|
CIS Head Office Address
National Insurance Contributions and Employers Office
HM Revenue and Customs
CIS Helpline Opening Hours
|Customer Service||8:30am-11:30pm, 7 days a week|
Reasons to Call the CIS Helpline
- I am unsure whether or not I should register as a contractor or subcontractor
- I am unsure whether I should be paying CIS to HMRC
- I would like to make a complaint about CIS
- I would like to register as a subcontractor or contractor but don’t know how
- You have been asked to pay the incorrect amount of tax and want to discuss the issue with HMRC
- If you have had a generally bad experience with CIS
- If you work in the construction industry and are unsure whether your line of work makes you eligible to pay CIS
What is the Construction Industry Scheme?
The CIS (better known as the Construction Industry Scheme) was set up in 1999 in a bid to cut down on tax evasion within the construction industry. Contractors with subcontractors will deduct money from their payments and submit it to HMRC in the form of tax. The subcontractor will still have to pay tax and National Insurance like anybody else in employment, and the CIS payments contribute towards this. How do you know if you are registered as a contractor or subcontractor? You will register as a contractor in the eyes of HMRC if you pay subcontractors for instruction work, or you spend an average of 1 million or more on construction every three years. If this is the case, you will need to partake in CIS when paying your subcontractors. If you do construction work for a contractor, you can register as a subcontractor via the government website. If you fall under both the contractor and subcontractor categories, you must register yourself as both. CIS covers most construction work, but if you are unsure whether or not you are required to pay into the scheme, you can call the helpline today. The work that is covered by CIS includes; preparing the site such as providing access works and laying foundations, general building work, demolition and dismantling and alterations, repairs and decorating. If your job includes installing any systems for either water and ventilation or lighting and power or cleaning the inside of buildings after the construction work is finished then you must also register for CIS. There are some exceptions to the rule and some construction work is exempt from CIS. This includes; jobs such as architecture and surveying, scaffold hire without the labour, delivery of different types of materials and working on a construction site although you are clearly not doing construction work such as working in the canteen or in an office on site. If you would like further information about whether or not you should be paying into CIS you can call the helpline where a member of the team can assist you or alternatively you can look at the guides to CIS which are available from the government website.
In the Construction Industry scheme, there are five types of cards used for registration. Most subcontractors are issued with the permanent CIS 4(P) which means that the subcontractor is registered for CIS and will have their National Insurance and tax contributions taken into consideration when their CIS is deducted. You will get this card if you register as a subcontractor. If you are a subcontractor that doesn’t know their National Insurance number then you can register with a CIS 4 (T) which is the same card only temporary. Once you have obtained a valid National Insurance number you can register with a permanent card. If you would like more information about the different types of CIS registration cards that are available and whether you should be registering for a particular one, please call the CIS helpline.
CIS Online Service
You can sign in and use the CIS online service using your own username and password. If you have forgotten your log in details to the online service, please call the helpline and someone will assist you in gaining access to your account. When you sign in you can perform actions such as filing your monthly returns as a contractor or verifying a subcontractor that is working for you. Please note that if you are using the online service during busy times you might experience some delays. If you are a contractor and have not signed up for an online account, you can do so via the government website. To sign up you will need your email address, your reference number for being in the job of an employer and the Accounts Office number which is 13 digits long. Call the helpline with any issues you may have when signing up.
If you are part of the Construction Industry Scheme then you must make your payments as it is a legal requirement. Late payments can result in penalties. If you file your monthly returns late or not at all you will receive a letter from HMRC containing a late filing penalty notice. The payment is required within 30 days of receiving the notice but if you are not in agreement with the terms or wish to appeal the punishment, please call the CIS Helpline. Alternatively, you can write an appeal to HMRC, sending your letter to the address listed above. If you do agree with the fine and want to pay it you can pay in a number of different ways including online, at the post office or at a bank or building society.You can find all the bank details you will need online at the government website.
When do I have to make my CIS payments by?
HMRC requires payment by the 22nd of every month and may charge interest or issue a penalty fine if payments are late.
What can I claim back from CIS?
If you find that you have paid too much in CIS deductions then HMRC will pay back what they owe you during the next tax year
Where can I find my CIS number?
You CIS number will be on your CIS card whether you have registered as a contractor or subcontractor.