Fact Sheet CIS346 Monthly return - advice for contractors
Publication Year
2005
Document Status
Withdrawn
Abstract
Introduces the monthly return as a replacement for the Construction Industry Scheme voucher. Lists its separate components. Describes how contractors should obtain the returns, what they should do on receipt, and by when they should send the return. Explains the change in process in the context of not having paid a subcontractor during the tax month. Also covers penalties for submitting the return after the due date and correcting errors on the return.
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
