CIS (Construction Industry Scheme) is a special set of rules laid out by the tax office for handling payments made by contractors to sub-contractors specifically for construction work.

CIS applies to contractors , sub-contractors and organisations that have a high annual spend on  construction (even if their main work is outside the industry) mandating that contractors withhold a portion of payment for CIS deduction to HM Revenue and Customs (HMRC).  To become eligible for CIS you need to apply to HMRC for your UTR number to be verifiable.  

Upon enrolment in the government scheme, Axia Group streamlines the CIS process by handling all tax deductions accrued under CIS and remitting them to HMRC on your behalf.