Contractual Chain
The contractual chain is the chain of working hierarchy needed to complete a construction project. It begins with a customer, then goes onto a consultant, who assigns a contractor, who needs sub-contractors to complete a project. All parts of the contractual chain are important to ensure the project is completed to specification and on time.
A contractor is a construction company which is employed to carry out a construction project and must employ subcontracted workers to work on that project on an ad hoc basis. A contractor can choose a CIS Commercial Contractor such as Indigo CIS to allow them to be fully tax and employment law compliant, without any of the administrative burden.
Construction Industry Scheme (CIS)
CIS is a special tax deduction scheme, which sets out a framework for deducting tax at source relating to construction work. It is designed to counter the black economy and the construction industry’s apparent bad tax compliance. Tax should be deduced by the contractor at one of two specified rates depending on whether the sub-contractor is registered. All contractors should register for the CIS.
Certified Construction Industry Scheme (CIS) Commercial Contractor
Indigo CIS is a Certified CIS Commercial Contractor. A company such as Indigo CIS takes on the responsibility of CIS for construction contractors. It accepts the commercial, legal and tax responsibilities of a contracting service. It allows sub-contractors to remain self-employed and work for various contractors on different jobs knowing their tax, legal and insurance requirements are covered. Indigo CIS also allows contractors to employ sub-contractors on a long-term basis.

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