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are you training for a job in the construction industry if youre studying at college or partway through an apprenticeship therell be lots of information to take in and new skills to learn but to work successfully in construction there are other things youll need to know about and one of them is tax this short video provides you with an introduction to the construction industry scheme or CIS which is run by us HM Revenue Customs HMRC for sure so lets begin with what the construction industry scheme is and who it applies to CIS is a unique way of paying income tax for self-employed people who work as subcontractors in the construction industry which could be you when you finish your training and start work the skin covers most types of construction work done in the UK including preparing the site repair work building decorating and demolition a subcontractor is anyone who does construction work for a contractor and if youre wondering what a contractor is well theyre the person o