Contstruction Industry Scheme

The Council is a deemed contractor for the CIS scheme and have an obligation to ensure that we verify all subcontractor information with HMRC and make payments under the correct payment status.

To ensure we have the correct details we request you complete this online form. Your information will be registered directly into HMRC online services to comply with HMRC regulations.

Completion of this form at your earliest convenience allows this information to be updated in our systems and prevent any possible delays to subsequent payments.

After you have provided this information, we may contact you to verify its accuracy.

Please note for the purpose of secion 55A of the VAT Act 1994 reverse charge for building and construction services Scottish Borders Council are an end user, unless you are informed otherwise by an Officer at the Council. Please issue us with a normal VAT invoice, with VAT charged at the appropriate rate where applicable. We will not account for the reverse charge.

If you have any queries regarding this form, then please contact the Payment Services Team by email at vendors@scotborders.gov.uk.

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