Construction Industry Scheme

What is CIS?

The Construction Industry Scheme (CIS) is a Scheme introduced by HM Revenue & Customs to enable construction workers to be self-employed. On registering with HMRC for CIS, you will be given a Unique Tax Reference Number (UTR) which each contractor will need to verify your tax status. The tax status is determined by HMRC and will be one of 3 levels, Gross, 20% or 30% taxation.

MMC is a commercial contractor. We sub-contract you and your services out to recruitment agencies and clients. MMC then charges the agency or client a fee for the services that you have provided, out of this fee we then deduct a competitive margin from the contract.

On a weekly basis MMC pays its sub-contractors for the services they have provided, all CIS deductions are taken at source, therefore what your receive in your bank account is yours to spend!

As a self-employed contractor any expenses that you incur in the course of providing your services, you can claim for at the end of the financial year by completing a tax return. If you are unsure about how to do this, let us know and we will put you in touch with an accountant.


Why use a commercial contractor?

Most agencies are unwilling to contract directly with self-employed sub-contractors, therefore contracting through a commercial contractor like MMC gives you the opportunity to take agency work whilst keeping your self-employed status.


How does MMC help?

MMC liaises with the agency and invoices them for the work that you have done. On a weekly basis we then release a payment to you after deducting the CIS tax contributions at a level advised by HMRC at the time of verification.

On a weekly and monthly basis MMC will send you a payment advice for your records to make completing your tax return easier.

As a self-employed sub-contractor you are in charge of making your own National Insurance contributions, in order to set up a direct debit call HMRC on 0845 366 7899.

Why choose CIS

What to do next?

To register with MMC we need the following documents from you:

  1. Completed Registration Form
  2. Signed copy of Contract for Services
  3. Provide a copy of your ID – to prove eligibility to work in the UK

On receipt of these documents, you will become a sub-contractor of MMC.

Contact Us

Where we are

Jack Taylor
Avolon Group
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Alun and his team have gone above and beyond to support us in providing payroll services for our temporary workers. Their efficient service ensures that our workers are paid on time, every time, helping us to increase our rate of retention and increase the level of happiness amongst staff onsite. MMC have played a pivotal role in helping to ensure that our weekly payroll is fully compliant, and that a member of their team is always on hand to assist us where needed. I have no hesitation in recommending MMC to any fellow contractor operating within the temporary labour market.
Terry Westwood
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I have had the pleasure of doing business with MMC for a number of years, the staff are all very helpful and knowledgeable. They can be counted upon to keep a business informed on market trends and legislative changes. I would highly recommend them to any business or individual.
Jo Jackson
ValYou Recruitment
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ValYou Recruitment have used MMC as our preferred payroll company for a number of years. They provide a professional service to us and our candidates. Alun, Jen and the team are always on hand to help with any queries. I would highly recommend MMC, they do an outstanding job for us.