What you must do as a Construction Industry Scheme (CIS) contractor

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Tell HMRC about changes

You must tell HM Revenue and Customs (HMRC) if:

  • you change address (as an individual or business)
  • you change your business structure - for example from sole trader to limited company or vice versa
  • a contractor dies
  • you바카라 사이트™re a multiple contractor and you take on another contractor바카라 사이트™s business - you must tell HMRC within 90 days

If you stop trading or using subcontractors

You must:

Do this even if you바카라 사이트™ve stopped using subcontractors temporarily, for example because you바카라 사이트™re using your own employees to carry out work.

If you바카라 사이트™ve temporarily stopped using subcontractors

You can tell HMRC if you want to make an 바카라 사이트˜inactivity request바카라 사이트™ if you바카라 사이트™ve temporarily stopped using subcontractors. This lasts for 6 months.

You must tell HMRC if you start using subcontractors again.

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