Hi,
We can confirm that the CIS position will remain unchanged, and that the contractor will still be required to deduct the CIS at the applicable rate depending on whether the sub-contractor is registered for the CIS scheme or not. This will continue to be reported, as previously, by keeping a record of the gross payment amount so that they can be reported on their monthly returns.
You can see further information on the contractor's CIS reporting obligations, specifically with the sub-contractor being registered for VAT at paragraph 3.22 here:
Construction Industry Scheme: a guide for contractors and subcontractors (CIS 340)
Thank you.