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welcome to this presentation on the construction industry scheme for subcontractors I'll refer to the construction industry scheme as siz from now on this presentation is in two parts and this is the first one covering some useful terms letting HMRC know you've started in business registering forces the details you need to give your contractors and applying for gross payment there's more information about C's in the booklets is three four zero on the HMRC website so what is siz well siz is how contractors should make payments to you as a subcontractor for construction work if you agree to do construction work for a contractor this work will almost certainly come with INSAS it doesn't matter how you carry out the work you can be self-employed a partner in a firm or a limited company if the construction work you carry out comes with INSAS then contractors must apply the SIS rules to what they pay you if you work in domestic households say as a painter and decorator and you use subcontrac

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