| Country: | United Kingdom |
| Title: | Construction Industry Scheme (CIS) |
| Description: | Under the Construction Industry Scheme (CIS), contractors deduct money from a subcontractor’s payments and pass it to HM Revenue and Customs (HMRC). The deductions count as advance payments towards the subcontractor’s tax and National Insurance. |
| Link: | https://www.gov.uk/what-is-the-construction-industry-scheme |
| Category: | Taxes |