CIS is the Construction Industry Scheme consist of the rules for regulation of payments between customers, contractors and subcontractors for related to design and construction works and regulates relashionships of contractors in the construction industry of the UK. Main authority for CIS is HMRC (Her Majesty Revenue and Customs).

CIS can be used by any business that work in the construction and include:

• self-employed individuals working as sole traders
• partnerships
• companies
• limited liability partnerships (LLPs)

As well as traditional construction businesses like builders, the scheme can also apply to businesses like:

• labour agencies and staff bureaux
• gangmasters - or gang leaders
• property developers.