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Contents

Official guidance
Construction Industry Scheme Reform Manual

CISR13000 · The Scheme: subcontractors

  • CISR13010 · Introduction
  • CISR13020 · Definition of subcontractor
  • CISR13030 · Definition of 'labour- only' subcontractor
  • CISR13040 · Local authorities and other public bodies as subcontractors
  • CISR13050 · Labour agencies
  • CISR13060 · Gangs
  • CISR13070 · Deductions from payments
  • CISR13080 · Standard rate of deduction
  • CISR13090 · Higher rate of deduction for un-matched subcontractors
  • CISR13100 · Business taken over by another subcontractor
  • CISR13110 · Verifying subcontractors
  • CISR13120 · HM Revenue & Customs booklet for subcontractors (CIS340)
  1. The Scheme: subcontractors: contents
  2. The Scheme: subcontractors: HM Revenue & Customs booklet for subcontractors (CIS340)

CISR13120 | The Scheme: subcontractors: HM Revenue & Customs booklet for subcontractors (CIS340)

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

CIS340 - ‘Construction Industry Scheme. Guide for contractors and subcontractors’. This replaced booklet IR14/15(CIS) that explained the previous Scheme.

The booklet is available on-line at CIS340.

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