CIS checks for Glasgow contractors and labour providers
For firms in Glasgow that pay subcontractor companies or labour providers, and for the labour providers themselves.
SubSure works online across the UK. There's no office in Glasgow. The checks run in your browser, and the company check reads the Companies House register at the moment you ask.
Construction in Glasgow
In 2026 there were 2,085 construction businesses registered for VAT or PAYE in Glasgow City Council's area, up 15% on 2021 (UK: up 9%).
| Construction businesses, 2026 | Glasgow | UK |
|---|---|---|
| Construction of buildings | 505 | 123,625 |
| Civil engineering | 125 | 22,840 |
| Specialised trades (electrical, plumbing, plastering, roofing and the rest) | 1,455 | 246,380 |
| All construction | 2,085 | 392,845 |
| Share of all businesses there | 10.1% | 14.1% |
| With fewer than 10 people | 89% | 95% |
Source: UK Business Counts, enterprises by industry and size, 2026 (Office for National Statistics, on Nomis), read 26 October 2026. ONS rounds each count to the nearest 5.
What that means for your checks
- 89 in every 100 construction businesses in Glasgow have fewer than 10 people (below the UK's 95%). Most firms you might pay are small, so verify each one with HMRC before you first pay them, however well you know them. How to verify.
- Specialised trades are 70% of the construction businesses here (above the UK's 63%). Ask each firm you pay whether they pass the work on, and to whom, and write down the answer. Supply chain due diligence.
- For a limited company, check the register before the first payment: how new it is, overdue filings and director changes. Run the free company check.
Major projects in and around Glasgow
Two major projects, from official sources:
The Avenues programme
A £123 million programme reworking city centre streets with wider pavements, trees, rain gardens and cycle lanes, including George Square.
Stage: Under way. In December 2025 the council said 4 avenues were finished and 7 were being built, with the programme due to finish by 2029.
Source: Update on transformative Avenues programme in Glasgow city centre, Glasgow City Council (10 December 2025), read 26 October 2026.
Athletes' Village Phase 2, Dalmarnock
125 new homes on the former Commonwealth Games village: 67 for sale and 58 for social rent.
Stage: Approved. In June 2025 the council said building was expected to start in late 2025 or early 2026.
Source: Athletes' Village Phase 2 will see 125 new social and private homes built, Glasgow City Council (10 June 2025), read 26 October 2026.
Labour supply in Glasgow
In 2026 there were 70 temporary staffing agencies registered in Glasgow City Council's area, out of 180 businesses in employment activities of all kinds. That is about 3.4 for every 100 construction businesses there, above the UK's 2.7 (10,455 agencies in all). These counts cover agencies for every sector, not only construction, and we name none of them.
Source: UK Business Counts, enterprises by industry and size, 2026 (Office for National Statistics, on Nomis), read 26 October 2026. ONS rounds each count to the nearest 5.
Under CIS an agency that supplies workers to do construction work under its own contract with them is a subcontractor, and the contractor must apply the scheme to its payments. An agency that only introduces a worker, who then contracts with the contractor, is not. Source: Construction Industry Scheme: a guide for contractors and subcontractors (CIS 340).
Since 6 April 2026 the rules reach payments made or received, so a labour provider is judged on the money it is paid as well as the money it pays out. Source: Tackling Construction Industry Scheme fraud (policy paper, 26 November 2025). Read CIS checks for labour providers.
Start with one company
What this check cannot tell you. We cannot see a company's CIS registration or gross payment status. Only you can, by verifying them with HMRC before you pay.
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New to the rules? Start with the CIS guides.