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Contents

Official guidance
Construction Industry Scheme Reform Manual

CISR42000 · Register and maintain subcontractor: the registration process

  • CISR42010 · Introduction
  • CISR42020 · Application forms (issue and completion)
  • CISR42030 · Application by internet
  • CISR42040 · Application by telephone
  • CISR42050 · Sole trader applications
  • CISR42060 · Partnership applications
  • CISR42070 · Company applications
  • CISR42080 · Trust applications
  • CISR42090 · Unincorporated body applications
  • CISR42100 · Joint Venture applications
  • CISR42110 · Applicants in voluntary arrangements
  • CISR42120 · Applicants with power of attorney
  • CISR42130 · Applications from non-residents and companies not incorporated in the UK
  • CISR42140 · Applications in Welsh
  • CISR42150 · Identity checks
  • CISR42160 · Identification documents
  • CISR42170 · NINO
  • CISR42180 · Setting the 'Inhibit output' signal
  • CISR42190 · Register and maintain subcontractor: Registration of subcontractors by PT Operations where payments have already been made to the subcontractor or company subcontractor within CIS
  • CISR42200 · Register and maintain subcontractor: Registration for CIS - problem cases
  • CISR42600 · Register and maintain subcontractor: the registration process
  1. Register and maintain subcontractor: the registration process: contents
  2. Register and maintain subcontractor: the registration process: applicants with power of attorney

CISR42120 | Register and maintain subcontractor: the registration process: applicants with power of attorney

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

| CISR42600 | Action guide contents | |—————————————————————————————————–|———————–|

The CIS system makes provision for subcontractors who have people acting for them as power of attorney. These cases are extremely rare. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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