Introduction to Gross CIS StatusThe Construction Industry Scheme (CIS) is a crucial tax deduction scheme that affects subcontractors and contractors within the UK construction industry. Under this scheme, contractors deduct money from subcontractors' payments, which are then passed to the HM Revenue and Customs (HMRC) as advance payments towards the subcontractors’ tax and National Insurance. One critical aspect of this scheme is the Gross Payment Status (GPS), which allows qualified subcontract