Introduction:This survey forms part of an undergraduate dissertation at Robert Gordon University titled “Evaluation of the impact on cashflow and long-term competitiveness of SME Subcontractors associated with the UK Construction Industry Scheme (CIS).” The purpose of this survey is to support research into the operation of the Construction Industry Scheme (CIS) and to explore how its processes may influence the cash flow stability and longer-term competitiveness of SME subcontractors operating within the UK construction industry.

The survey seeks to gather insights into key aspects of CIS administration, including payment deductions, repayment processes, and the practical challenges subcontractors may encounter when operating under the scheme.

Participation in this survey is voluntary and all responses will be treated as confidential. Any information provided will be anonymised and used solely for academic research purposes as part of this dissertation.

The questions have been designed to capture a range of experiences relating to CIS and its financial implications. However, if you feel that any relevant issues or scenarios have not been addressed, you will have the opportunity to provide additional comments at the end of the survey. Your contribution may help identify further areas for consideration within the research.

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* 1. Which best describes your company structure?

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* 2. In the last 12 months, what CIS deduction status applied to you most often?

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* 3. Have you been deducted at 30% due to not being registered/verified at the time of payment?

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* 4. How often did you receive CIS deduction statements (pay/deduction statements) from contractors you worked for?

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* 5. In the last 12 months, do you believe you experienced any CIS-related deduction errors?

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* 6. If yes/unsure, what type(s) occurred? (tick all that apply)

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* 7. Thinking of the single most significant CIS-related issue you experienced in the last 12 months, please indicate the impact on cost (if any):

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* 8. Thinking of the single most significant CIS-related issue you experienced in the last 12 months, please indicate the time to resolve the issue

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* 9. Thinking of the single most significant CIS-related issue you experienced in the last 12 months, please indicate how this was resolved

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* 10. How often do you encounter ambiguity about whether work is “within CIS scope”?

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* 11. Where does uncertainty arise most? (tick all that apply)

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* 12. Have CIS verification/registration requirements caused delays to onboarding or first payment in the last 12 months?

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* 13. If yes, how long is the typical delay

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* 14. Please rate your agreement (1 = Strongly agree → 10 = Strongly disagree):

  1 (Strongly agree) 2 3 4 5 6 7 8 9 10 (Strongly disagree)
CIS verification has become a condition of access to work with some contractors
I have been pressured or required to become CIS-registered to secure work
I have lost work opportunities due to CIS registration/verification issues

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* 15. To what extent has CIS implementation (as you have experienced it) affected your ability to compete for tenders in the last 12 months?

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* 16. Which areas were affected? (tick all that apply)

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* 17. Is there anything else not covered already regarding CIS that has affected the cashflow of your business?

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* 18. If yes, please explain below

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