CIS Registration
Signing up with HMRC to work under CIS.
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CIS Suffered
Total CIS deductions taken from your payments.
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CIS Tax Rebate
A refund of overpaid tax under CIS.
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CIS Turnover Test (GPS Eligibility)
Income requirement for gross payment status eligibility.
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Construction Industry Scheme
UK tax scheme where contractors deduct tax from subcontractor payments.
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Contractor
A business or individual that pays subcontractors under CIS.
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Gross Payment Status
Allows subcontractors to receive payments without deductions.
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Higher Rate (30%)
30% deduction applied to unregistered subcontractors.
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HMRC (HM Revenue & Customs)
The UK authority responsible for tax, including CIS administration.
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Labour vs Materials (CIS)
Only labour is subject to CIS deductions, not materials.
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