This week a new CIS card scheme was introduced to give better flexibility.
Construction Industry Scheme (CIS). The CIS card is given to self employed Sub Contractors who have joined the Construction Industry Scheme. If you don’t have a CIS card you may not be able work for the contractor because work is sometimes only permitted when a CIS card is held. Without a CIS card tax will be deducted by your contractor at a rate of 30% instead of the normal 20%.
