Income through the Construction Industry Scheme (CIS) can be considered if the customer has 12 months’ continuous employment in the same line of work.

This can be from different companies and can be against previous or future guaranteed work. This income is weighted at 100%.

Calculating Income

An average of the last 2 months’ CIS payments should be declared, annualised over the full year.

The income should be in line with the contract, latest tax calculation or annual invoice schedule. Where there is a large discrepancy, a rationale should be provided.

Packaging guidance:

To verify income:

• 2 months' payslips or invoices

To verify 12 months continuous employment/income:

• Latest year’s tax calculation and corresponding tax year overview(TYO), or
• Current contract, or
• Latest annual invoice schedule

Where future employment is being evidenced, a contract showing a minimum of 3 months remaining is required.