Under the rules of the Construction Industry Scheme (CIS), contractors can make either gross payments or payments under deduction to subcontractors for construction work

If you want contractors to make gross payments, you need to register with HM Revenue & Customs (HMRC).

This guide explains what you need to do if you are a subcontractor to make sure you get paid correctly when you work for a contractor. It also explains how the contractor will work out your pay.

DNS supports PDF invoices for CIS. On our CIS invoices we show Net, VAT, CIS amount, and total Due after CIS.

The system builds up the balance owed to HMRC if you are a contractor and the balance due from HMRC if you are a subcontractor.