The new Construction Industry Scheme (CIS) tax regime starts next month (April).

The scheme requires companies to report monthly on the sub-contractors they have used, even if they have not used any, so Revenue & Customs (HMRC) can keep track of who is working in the industry and whether they are employed or self-employed.

A pack has been introduced by HMRC to help firms comply with the new tax regime, implementation of which was delayed by a year because the industry was not ready for it last April. The pack includes copies of key forms, step-by-step instructions for what contractors must do and helpful tips.

More help is available from a helpline on Tel: 0845 366 7899 and the HMRC website.