CIS FAQs

An individual becomes a subcontractor when they carry out construction work for a contractor e.g. Crest Plus.

To register as a subcontractor you need to complete an HMRC application form here.

Once registered as a sole trader HMRC will issue with a Unique Taxpayer Reference (UTR). This is a 10 digit number, you’ll get your UTR by post 10 days after you register. You can usually see it sooner in your Personal Tax Account or the HMRC app

When registering with HMRC, you can either set up as a gross subcontractor (0% tax deduction), or a net subcontractor (20% tax deduction). If you do not have a UTR or are not registered for CIS, we can still pay you but subject to a 30% deduction.

When due payment Crest Plus will deduct our margin, known as retained income, as well as your tax at 20%.  If you hold Gross status with HMRC then no deduction for tax is made.

When you’re registered with the Construction Industry Scheme (CIS), you’re still responsible for paying the correct tax and National Insurance, even if deductions have been made by contractors (e.g. Crest Plus) throughout the year. We will provide you with a weekly pay summary, you can also view a yearly statement anytime within your Crest Portal here

You are responsible for making correct and timely National Insurance contributions to HMRC. Class 2 and Class 4 NICs are typically paid when you submit your self-assessment tax return at the end of the tax year.

We understand that when you’re contracting, terms like ‘tax’, ‘HMRC’, or ‘Self-assessment’ can fill you with dread – especially if you’re a new contractor and have never had to complete tax forms before. We understand that when you’re contracting, terms like ‘tax’, ‘HMRC’, or ‘Self-assessment’ can fill you with dread – especially if you’re a new contractor and have never had to complete tax forms before. We can help you complete your tax return and receive any rebate you may be due without delay.

Freedom to manage your own affairs

Suitable for all lengths of projects and intermittent contract work

Entitled to claim legitimate business expenses at year end through your self-assessment tax return

Usually means lower tax paid on earnings due to offsetting expenses against profits