The CIS applies to most construction work carried out in the UK, including preparation of a site, dismantling, demolition and construction, repairs and decorating. Certain types of work are excluded from the scheme, such as professional work carried out by architects and surveyors, carpet fitting, the delivery of materials and non-construction work on a site, such as running a canteen.

This factsheet provides an overview of the CIS and explains who the scheme applies to, how it works, the procedures involved in registering, making payments and reporting under the scheme and the steps contractors and sub-contractors need to take (and avoid) to ensure compliance. It also briefly explains the penalties and tax implications arising from failure to comply with the rules and provides hints and tips and sources of further information.