The construction industry had the CIS scheme introduced to it some years ago. The scheme has rules for how payments to subcontractors must be handled by contractors within the construction industry. Whilst the scheme applies mainly to contractors and subcontractors in mainstream construction work, businesses or organisations whose core activity is not construction but who have a significant annual spend on construction may also count as contractors and fall under the scheme.
If you do work where CIS is deducted from payments made to you for work done, or you have subcontractors working for you for whom you need to deduct CIS from their payments then ensure you stay on top of your legal requirements. I am here to help.