What Is a CIS Card? Do You Still Need One?

If you work in construction you may have heard people talk about a CIS card. The physical CIS card was scrapped years ago, but the term is still used loosely to mean being registered under the Construction Industry Scheme. This guide explains what it means today and what you actually need.

The old CIS card

Before 2007, subcontractors held a physical registration card or certificate under the Construction Industry Scheme, sometimes called a CIS card. These paper cards were abolished when the scheme moved online, so you no longer need or get a physical card.

What you need today

Instead of a card, you now register online for the Construction Industry Scheme. When a contractor takes you on, they verify your details with HMRC online, which sets your deduction rate. Registering means you are deducted at 20 percent rather than 30 percent, so it is worth doing.

How to get set up

To work as a CIS subcontractor you register as self-employed and for CIS with HMRC. See our guide on how to register for Self Assessment. Because CIS deductions are taken before your expenses and allowances, most subcontractors are owed a refund, which you claim through your tax return. See our CIS tax rebate guide.

Frequently asked questions

Do I still need a CIS card?

No. The physical CIS card was abolished in 2007. You now register for CIS online and contractors verify you with HMRC.

What replaced the CIS card?

Online registration and verification. When a contractor hires you, they check your status with HMRC, which sets your deduction rate.

Why register for CIS?

Registered subcontractors are deducted at 20 percent rather than 30 percent, and registration lets you reclaim overpaid tax through Self Assessment.

How do I get a CIS card or register?

There is no card. You register as self-employed and for CIS with HMRC, then claim back any overpaid deductions through your tax return.