Introduction to CIS Umbrella The Construction Industry Scheme (CIS) is a specialized tax deduction scheme in the UK that applies to most construction work and involves payments made by contractors and subcontractors. This system is designed to minimize tax evasion in the construction sector by ensuring that taxes are collected up front. As of 2024, notable reforms have been implemented, influencing how these operations are conducted under the CIS, particularly concerning VAT compliance and the d