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Official guidance
Construction Industry Scheme Reform Manual

CISR12000 · The Scheme: contractors

  • CISR12010 · Introduction
  • CISR12020 · Definition of contractor
  • CISR12030 · Businesses and individuals that are NOT contractors
  • CISR12040 · Mainstream contractors
  • CISR12050 · ‘deemed’ contractors
  • CISR12055 · Applying the statutory test for ‘deemed’ contractor” status
  • CISR12056 · Applying the statutory tests for ‘deemed’ contractor” status (for businesses that have traded for less than 3 years).
  • CISR12060 · Businesses becoming / de-registering as ‘deemed’ contractors
  • CISR12070 · Ending of ‘deemed’ contractor status
  • CISR12080 · Property developers and property investment businesses
  • CISR12090 · Local authorities
  • CISR12100 · Schools
  • CISR12110 · Government departments
  • CISR12120 · NHS trusts
  • CISR12130 · Charities
  • CISR12140 · Construction expenditure
  • CISR12150 · Verifying subcontractors
  • CISR12160 · Subcontractor's payment and deduction statement
  • CISR12170 · Monthly returns
  • CISR12180 · Paying over deductions
  • CISR12190 · Multiple sites / schemes
  • CISR12200 · Production of records
  • CISR12210 · Review of business accounts
  • CISR12220 · Death of a contractor
  • CISR12230 · Scheme representatives
  • CISR12240 · Guidance for contractors
  1. The Scheme: contents
  2. The Scheme: contractors: contents

CISR12000 | The Scheme: contractors: contents

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

Contents26 entries

  1. CISR12010The Scheme: contractors: introduction
  2. CISR12020The Scheme: contractors: definition of contractor
  3. CISR12030The Scheme: contractors: businesses and individuals that are NOT contractors
  4. CISR12040The Scheme: contractors: mainstream contractors
  5. CISR12050The Scheme: contractors: ‘deemed’ contractors
  6. CISR12055The Scheme: contractors: applying the statutory test for ‘deemed’ contractor” status
  7. CISR12056The Scheme: contractors: Applying the statutory tests for ‘deemed’ contractor” status (for businesses that have traded for less than 3 years).
  8. CISR12060The Scheme: contractors: businesses becoming / de-registering as ‘deemed’ contractors
  9. CISR12070The Scheme: contractors: ending of ‘deemed’ contractor status
  10. CISR12080The Scheme: contractors: property developers and property investment businesses
  11. CISR12090The Scheme: contractors: local authorities
  12. CISR12100The Scheme: contractors: schools
  13. CISR12110The Scheme: contractors: government departments
  14. CISR12120The Scheme: contractors: NHS trusts
  15. CISR12130The Scheme: contractors: charities
  16. CISR12140The Scheme: contractors: construction expenditure
  17. CISR12150The Scheme: contractors: verifying subcontractors
  18. CISR12160The Scheme: contractors: subcontractor's payment and deduction statement
  19. CISR12170The Scheme: contractors: monthly returns
  20. CISR12180The Scheme: contractors: paying over deductions
  21. CISR12190The Scheme: contractors: multiple sites / schemes
  22. CISR12200The Scheme: contractors: production of records
  23. CISR12210The Scheme: contractors: review of business accounts
  24. CISR12220The Scheme: contractors: death of a contractor
  25. CISR12230The Scheme: contractors: scheme representatives
  26. CISR12240The Scheme: contractors: Guidance for contractors
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