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Construction industry scheme

Articles, books and online resources on the UK construction industry scheme.

What's on this page?

  • Useful links
  • Legislation
  • Articles and books

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Featured article

Out of control
Taxation, 6 March 2014, p.10-12
Examines the interplay between deductions suffered by a company under the construction industry scheme and PAYE. To request a copy of this article please contact the Library.

Featured book

Construction industry scheme: guidance and commentary
(Claritax, 2017)
Covers the history, scope and impact of the CIS up to 2017. Features test cases and an overview of CIS equivalents in other countries.

Contact the library to borrow this book.

Useful links


TAXguide 01/18: Construction industry scheme: a practical guide
An overview of the construction industry, the verification process and what gross payment status means. The full text is only available to Tax Faculty members.


Construction Industry Scheme
Information and guidance covering subcontractors and contractors responsibilities, returns, payments and deductions, agents, large business, public bodies and non-UK businesses.

Other resources

Rebecca Benneyworth's CIS library
A selection of articles from Accounting Web on the scheme. Requires registration.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

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