Support for self-employed subcontractors working in construction
AIMS Accountants for Business
Before making payments, many contractors verify subcontractors with HMRC to confirm that they are correctly registered under the CIS.
Being registered and successfully verified demonstrates that your business is compliant, giving contractors greater confidence when awarding contracts.
This 2026/27 CIS Subcontractor Guide has been designed to provide clear and practical guidance on managing your tax responsibilities throughout the year.
It explains:
- How to register with HMRC for the Construction Industry Scheme (CIS).
- Your responsibilities as a self-employed subcontractor.
- How to complete and submit your annual Self Assessment (SA100) tax return.
- The HMRC-approved business expenses you may be able to claim for the 2026/27 tax year to reduce your taxable profit.
- The steps to take to ensure any tax refund due is processed as quickly as possible.
- Practical record-keeping guidance to help you remain compliant and prepared throughout the tax year.
Whether you are new to self-employment or have worked under CIS for many years, this guide helps you understand your obligations, maximise your allowable tax reliefs and ensure your tax affairs are managed accurately.
Eligibility requirements
Self-employed subcontractors in construction.
AIMS Accountants for Business
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