Fact Sheet CIS345 Verifying a subcontractor - advice for contractors
Publication Year
2005
Document Status
Withdrawn
Abstract
Explains reasons behind verifying subcontractors. Identifies under what circumstances a subcontractor does not have to be verified and how verification is achieved. Refers to subsequent stages relating to payment of the subcontractor. Stresses the use of verification reference numbers as a record of contact between contractors and the HMRC.
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
