CISR15010 | The Scheme: payments: introduction

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

This section serves as an introductory overview of the section on payments made under the Construction Industry Scheme. For more detailed coverage use the above links to the information menu or the action guide menu.

Specific details of the main components of the Scheme are covered in the following sections:

Scheme	CISR reference
Overview	(see CISR11000 onwards)
Contractors	(see CISR12000 onwards)
Subcontractors	(see CISR13000 onwards)
Construction operations	(see CISR14000 onwards)
Primary legislation	(see CISR16000 onwards)
Secondary legislation	(see CISR17000 onwards)