Construction Industry Scheme. Guide for contractors and subcontractors. (Only for the scheme starting 6 April 2007). Construction Industry Scheme CIS340
Publication Year
2006
Document Status
Withdrawn
Abstract
Addresses terms used under the Scheme. Explains what must happen before payments can be made to subcontractors and how payments are made, and also what is required from contractors. Covers the contractor's monthly return, payment of any deductions due to the HMRC, and explains what might happen if contractors do not apply the Scheme properly. Considers the case of businesses not resident in the UK.
Document History
Accompanied by Construction Industry Scheme Factsheets.
Publisher Information
HM Revenue and Customs
HM Revenue & Customs was formed in 2005, following the merger of Inland Revenue and HM Customs and Excise Departments. They are responsible for the collection and administration of taxes.
100 Parliament Street
London
HMRC
UK
Website: https://www.gov.uk/government/organisations/hm-revenue-customs
Tel: 0844 453 0158
