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  • Construction Industry Scheme responsibilities

    Construction Industry Scheme responsibilities

    Jul 2, 2026

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    by

    Ben Sheils
    in Construction Industry Scheme

    The Construction Industry Scheme (CIS) is used within the UK construction sector to help manage payments between contractors and subcontractors effectively. This scheme mandates

  • Construction Industry Scheme: tackling fraud

    Construction Industry Scheme: tackling fraud

    Jan 29, 2026

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    by

    Ben Sheils
    in Construction Industry Scheme

    Tackling fraud in the Construction Industry Scheme (CIS) was one of the measures addressed in the recent Budget. The changes are intended to allow faster intervention where fraud

  • Construction Industry Scheme changes

    Construction Industry Scheme changes

    Dec 18, 2025

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    by

    Ben Sheils
    in Construction Industry Scheme

    As part of the Budget measures, the government confirmed plans to make some changes to the Construction Industry Scheme (CIS). From 6 April 2026, HMRC will be able to take

  • CIS – qualifying for gross payment status

    CIS – qualifying for gross payment status

    Oct 17, 2025

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    by

    Ben Sheils
    in Construction Industry Scheme

    The Construction Industry Scheme (CIS) is a set of special rules for tax and National Insurance for those working in the construction industry. Businesses in the construction

  • Definition of a building sub-contractor

    Definition of a building sub-contractor

    Aug 14, 2025

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    by

    Ben Sheils
    in Construction Industry Scheme

    Know the rules for contractors & subs under CIS to avoid issues with HMRC. Under the Construction Industry Scheme (CIS), HMRC applies specific tax rules to contractors and

  • CIS monthly returns obligations

    CIS monthly returns obligations

    Feb 13, 2025

    —

    by

    Ben Sheils
    in Construction Industry Scheme

    The Construction Industry Scheme (CIS) requires contractors to deduct tax from subcontractor payments and file monthly returns with HMRC. Even if no payments are made, nil returns

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    Holder & Combes Accounting

    Holder & Combes Accounting Ltd

    Registered Address: 117 Farringdon Road, London EC1R 3BX
    Company Number: 12531339
    ACCA Registered Practice: 5073184

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