CIS stands for “Construction Industry Scheme” and only applies to some people who work in construction industry. They are self employed but as part of the CIS scheme they are charged income tax at source, on their gros income. Most CIS workers will know if the scheme applies to them as they would have had to register.
It is a mandatory requirement that CIS workers fill in a self assessment tax return at the end of each tax year, regardless if they already paid tax at source. Failure to do so within HMRC’s stipulated deadlines will automatically be sanctioned by heavy financial penalties.
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