Does CIS apply to work for homeowners?

Does CIS apply to work for homeowners? No. HMRC's CIS 340 guide, last updated 27 August 2026, says private householders having work done on their own home are not contractors. A homeowner pays your invoice in full, with no Construction Industry Scheme deductions. No. HMRC's CIS 340 guide says private householders having work done on their own home are not contractors, so they do not register, deduct or send HMRC anything. Invoice them in full. Yes. What matters is who pays you. The builder is a contractor paying you for construction work, so CIS applies to your payment from the builder even though the end client is a homeowner. Usually not. A business outside construction is only a contractor once it has spent more than £3 million on construction in 12 months. A landlord who develops property, or converts a building to a new use, can be a mainstream contractor for that work. Read the full answer, with every source, at rightotax.co.uk.