Am I a contractor or a subcontractor under CIS?

Am I a contractor or a subcontractor under CIS? Under the Construction Industry Scheme (CIS), you are a subcontractor when you are paid for construction work and a contractor when you pay others for it. If you do both in 2026-27, GOV.UK says you register as both. No. HMRC's CIS 340 guide says private householders having work done on their own home are not contractors, so the scheme does not apply to that payment. Yes, for that work. If you pay someone else to do construction work, you are a contractor and must register as one before you take on your first subcontractor. Yes, and many trades are. GOV.UK says you must register for CIS as both, and follow the contractor rules when you pay others and the subcontractor rules when you are paid. Read the full answer, with every source, at rightotax.co.uk.