Reporting changes to a contractor business

If your business is registered as a contractor under the Construction Industry Scheme (CIS), you need to tell HM Revenue & Customs (HMRC) as soon as possible about certain changes in your business circumstances.

Changes you need to tell HMRC about include:

  • a new address
  • you choose to use your PAYE (Pay As You Earn) employees rather than subcontractors
  • business ceases trading - death of a contractor

If you're an agent for a CIS registered business you may need to report a change in business circumstances to HMRC on behalf of your client.

If you're also a registered as a CIS subcontractor, please see HMRC's related guide 'Reporting changes if you're a CIS subcontractor' under 'More useful links' at the end of the page.

On this page:

CIS contractor change of address

You should call HMRC's CIS Helpline as soon as possible if you're changing any of these addresses:

  • the address that you trade from
  • your registered office address
  • your own private address

CIS Helpline

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Switching to PAYE employees temporarily

If you employ both subcontractors and PAYE employees there may be times when you choose to use just your PAYE staff and cease to have any contracts with subcontractors. You must inform HMRC if you are not operating CIS for periods of up to six months but you intend to use subcontractors again in the future.

During the period of CIS inactivity you will not need to send back a monthly return but you must inform HMRC at the beginning of this period by phoning HMRC's CIS Helpline as soon as possible.

You must also let HMRC know when you start to pay subcontractors again by phoning the CIS helpline.

CIS Helpline

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Business ceases trading - death of a contractor

When a contractor business stops trading or if a contractor dies, their business may cease there and then. But there could still be some outstanding obligations and responsibilities under CIS.

The contractor or contractor's personal representatives have to meet the contractor's outstanding CIS obligations for the last period of trading. These include:

  • completing the monthly CIS return and sending it to HMRC
  • paying over any CIS deductions that have been made from subcontractors' payments
  • paying over any PAYE that's been deducted from employees
  • completing a tax return to cover the part of the tax year up to the date they died

A contractor's personal representatives could be the executors named in their will - or perhaps several close relatives.

Read about how to deal with the tax affairs of someone who has died

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Getting help and advice

If you've got any questions about the types of change you need to tell HMRC about under CIS you can call HMRC's CIS Helpline. If a change has happened - or is about to happen soon - you can also use the helpline to contact HMRC and let them know. You'll need to have all the relevant details of the change to hand.

CIS Helpline

Find out about reporting changes if you're a CIS subcontractor

Find out about contractors' obligations under CIS

Find out about subcontractors' obligations under CIS

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