---
title: CIS for Contractors and Subcontractors
description: "- Contractors deduct tax from subcontractor payments. - Subcontractors must verify tax status with HMRC."
url: "https://zen-accounting.com/knowledge-base/cis-for-contractors-and-subcontractors/"
updated: "2025-11-21"
category: "Payroll & CIS"
---

# CIS for Contractors and Subcontractors

- Contractors deduct tax from subcontractor payments.
- Subcontractors must verify tax status with HMRC.