Do I need to register for CIS as a subcontractor?

Do I need to register for CIS as a subcontractor? Yes, if you do construction work for a contractor. In October 2026 GOV.UK says you should register for CIS; if you do not, contractors must take 30% from your pay instead of 20%. GOV.UK says you should register if you work for a contractor, but the consequence of not registering is that contractors must deduct 30% instead of 20%. You still need to register for Self Assessment as self-employed. No. CIS 340 says private householders are not contractors, so payments straight from a homeowner are outside the scheme. If you also work for a builder who is doing a homeowner's job, the builder must apply CIS to you. GOV.UK says owners of limited companies that work for contractors should register the company. The company then sets deductions against the PAYE it owes each month. Read the full answer, with every source, at rightotax.co.uk.