The Construction Industry Scheme (CIS) is a set of special rules that apply to payments of money to people working in the construction industry. A company carrying out construction work must operate as a 'contractor' for CIS purposes and register with HMRC. It must also deduct tax (at the appropriate rate) from payments made to workers and pay this to HMRC. The process of company formation and company secretarial services may appear to be daunting and confusing tasks, but with the right advice and support, they need not be. By forming a company in the UK, you open up opportunities to access funding, investment, and new markets. It is important to seek the right type of legal advice to ensure your chosen business structure best meets your needs.