Advice on Construction Industry Scheme (CIS)
The deductions count as advance payments towards the subcontractor’s tax and National Insurance Class2/4.
Its the Contractor’s responsibility to register for the scheme. Subcontractors don’t have to register, but deductions are taken from their payments at a higher rate if they’re not registered.
If you’re already registered as a contractor, you can sign in to CIS online to file your monthly returns or to verify a subcontractor.