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Official guidance
Construction Industry Scheme Reform Manual

CISR15000 · The Scheme: payments

  • CISR15010 · Introduction
  • CISR15020 · Definition
  • CISR15030 · 'contras' and 'set-offs'
  • CISR15040 · Retention payments
  • CISR15050 · Nominees and debt factors
  • CISR15060 · Materials
  • CISR15070 · Land purchases
  • CISR15080 · The Scheme: contract payments: travel, subsistence and accommodation
  • CISR15090 · Plant hire as 'materials'
  • CISR15100 · VAT
  • CISR15110 · CITB levy
  • CISR15120 · Contractor deductions (for example, administration, PLI)
  • CISR15130 · Contractors paying for work done on subcontractor's land
  • CISR15140 · Expenditure by certain businesses on their own property - 'own-build'
  • CISR15150 · Small payments
  • CISR15160 · Small payments arrangement - examination of applications
  • CISR15170 · Managing agents
  • CISR15180 · Payments under a private finance initiative (PFI) arrangement
  • CISR15600 · Contents (A)
  1. The Scheme: contents
  2. The Scheme: payments: contents

CISR15000 | The Scheme: payments: contents

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

Contents19 entries

  1. CISR15010The Scheme: payments: introduction
  2. CISR15020The Scheme: payments: definition
  3. CISR15030The Scheme: payments: 'contras' and 'set-offs'
  4. CISR15040The Scheme: payments: retention payments
  5. CISR15050The Scheme: payments: nominees and debt factors
  6. CISR15060The Scheme: payments: materials
  7. CISR15070The Scheme: payments: land purchases
  8. CISR15080The Scheme: contract payments: travel, subsistence and accommodation
  9. CISR15090The Scheme: payments: plant hire as 'materials'
  10. CISR15100The Scheme: payments: VAT
  11. CISR15110The Scheme: payments: CITB levy
  12. CISR15120The Scheme: payments: contractor deductions (for example, administration, PLI)
  13. CISR15130The Scheme: payments: contractors paying for work done on subcontractor's land
  14. CISR15140The Scheme: payments: expenditure by certain businesses on their own property - 'own-build'
  15. CISR15150The Scheme: payments: small payments
  16. CISR15160The Scheme: payments: small payments arrangement - examination of applications
  17. CISR15170The Scheme: payments: managing agents
  18. CISR15180The Scheme: payments: payments under a private finance initiative (PFI) arrangement
  19. CISR15600The Scheme: payments: contents (A)
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