If you’re a main contractor who is employing a sub-contractor through an intermediary, such as their own limited company, familiarity with the interaction between off-payroll rules (IR35), and the Construction Industry Scheme (CIS), is crucial, and so is an understanding of when the VAT reverse charge applies. This information sheet has been prepared by the JCT to help FIS members understand the interaction between CIS and IR35.
Interaction between CIS and IR35
