VERIFIED OFFICIAL SOURCE

HMRC - Construction Industry Scheme guide for contractors and subcontractors

gov.uk

Used by1 published procedure

Last checked2026-09-10

Source domaingov.uk

Official source URLhttps://www.gov.uk/government/publications/construction-industry-scheme-cis-340/construction-industry-scheme-a-guide-for-contractors-and-subcontractors-cis-340

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GBUnited Kingdom

How to Register as an Employer for PAYE Before Your First Payday

Register your business as an employer with HMRC, get an employer PAYE reference and prepare to report payroll before paying staff for the first time.

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