Do I need to register as a CIS contractor if I pay subcontractors?

Do I need to register as a CIS contractor if I pay subcontractors? Yes. If you pay another self-employed trade for construction work, GOV.UK says you must register as a Construction Industry Scheme (CIS) contractor before you take on your first subcontractor. In 2026-27 you do it through HMRC's new-employer registration. Yes, if the labourer is self-employed and the work is construction. GOV.UK says you must register as a contractor if you pay subcontractors to do construction work, and you must do it before you take on your first one. You follow HMRC's process for setting up as a new employer. HMRC then sends a letter with your employer PAYE reference number and the details you need to run CIS. No. GOV.UK says that if you are paid as a subcontractor and also pay subcontractors yourself, you must register for CIS as both. Read the full answer, with every source, at rightotax.co.uk.