Are you a sole trader or part of a partnership based outside the UK and working on a site in the UK? Even if you don’t see yourself as a “construction business,” you may still fall under the UK Construction Industry Scheme (CIS)—especially if you are involved in installation work, engineering, technical site services, or other labour-based roles.
Many subcontractors only realise they are affected after a deduction has already been made from their payment, which can create unexpected cash flow problems. Others find out when their customer asks them for CIS details.
At Türner & Co, we help overseas subcontractors understand and meet their UK tax obligations, avoid excessive tax deductions, and claim refunds from HMRC where appropriate.
If you are not registered for CIS, your customer is legally required to deduct 30% from your payments for tax purposes. If you are registered, this deduction is usually reduced to 20%—or 0% if you are approved for Gross Payment Status.
Important: You must register as a sole trader or partnership with HMRC for Self Assessment before you can register for CIS.
We’ll guide you through the registration process step-by-step, and make sure you understand what’s required to stay compliant.
Under UK tax law, “construction” is very broadly defined. It includes:
If your customer has told you they are in the scheme and will be making deductions, this is a strong sign you are affected.
If you’re unsure, we recommend asking your customer early in the contract process whether CIS applies—so you can plan for deductions and register in time.
We work with many overseas individuals and partnerships doing specialist work on UK construction projects.
We can help you with:
HMRC will not pay tax refunds into overseas bank accounts. We can help you receive your refund by arranging payment via our client bank account. We will deduct only basic banking charges before forwarding the funds to you.
| Task | When? |
|---|---|
| Register for Self Assessment | Before working or being paid in the UK |
| CIS Registration | After UTR issued – ideally before your first UK payment |
| Submit UK tax return | By 31 January after the tax year ends (5 April) |
| Claim refund | After return is submitted (refund process can take weeks/months) |
Yes, if you’re being paid for UK construction work, you must register to avoid 30% tax deductions.
Yes—but only by filing a UK Self Assessment tax return.
We will first register you for Self Assessment and obtain your UTR. Then we register you for CIS.
We’ll explain everything. Typically, proof of identity, your business details, and information on your UK work are required.
This depends on several factors including UK turnover and compliance history. It’s difficult for new overseas subcontractors, but we will assess your situation and advise.
Avoid 30% tax deductions and start your UK construction project on the right track.
Contact Türner & Co today for expert support with CIS registration, UK tax returns, and refund claims for overseas sole traders and partnerships.
Assistant Manager
VAT & CIS
Manager
VAT & CIS
