The Construction Industry Scheme (CIS) is a payment method for self-employed subcontractors working in the construction industry. It is operated by HM Revenue & Customs (HMRC) and requires contractors to deduct tax from subcontractors’ payments before they are paid.

To be paid under CIS, you must be registered with HMRC and have a valid Unique Taxpayer Reference (UTR). Top Line Management UK Limited will verify your UTR with HMRC before processing your payments.

Your CIS payments are processed in accordance with HMRC regulations. The following deduction rates may apply:

• 0% for subcontractors with Gross Payment Status.
• 20% for registered subcontractors with a verified UTR.
• 30% if you are not registered with HMRC or your UTR cannot be verified.

Our CIS Payment Service Includes

• HMRC UTR verification
• Weekly or monthly CIS payment processing
• Electronic payslips
• Electronic CIS Payment Statements
• Monthly CIS statements
• Administrative support for your CIS payments
• Dedicated payroll support

Our aim is to ensure your CIS payments are processed accurately, on time, and in full compliance with HMRC regulations.