Fact Sheet CIS343 Applying to be paid gross - advice for subcontractors
Publication Year
2005
Document Status
Withdrawn
Abstract
Explains who can apply for gross payment and what conditions they need to satisfy. Constituent parts of the process are the business, turnover and compliance tests.
Document History
Accompanies the CIS340 booklet. Applies to the new Construction Industry Scheme commencing 6th April 2007 - to be used from that date.
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
