Fact Sheet CIS344 Getting paid by a contractor - advice for subcontractors
Publication Year
2005
Document Status
Withdrawn
Abstract
Relates contractors' initial duties. Specifies information that must be supplied to a contractor, and their obligations regarding written statements of deduction and the process of paying deductions. Explains the procedure behind repayment of deductions.
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
