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Contents

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: payments: contents
  2. The Scheme: payments: small payments arrangement - examination of applications

CISR15160 | The Scheme: payments: small payments arrangement - examination of applications

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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