SolvedCISR12240 | The Scheme: contractors: Guidance for contractors
From HM Revenue & Customs · Construction Industry Scheme Reform Manual
CIS340
CIS340 - ‘Construction Industry Scheme. Guide for contractors and subcontractors’. This replaced booklet IR14/15(CIS) that explained the previous CIS Scheme and is available on-line at https://www.gov.uk/government/publications/construction-industry-scheme-cis-340