DMBM520235 | Debt and return pursuit: PAYE: introduction to PAYE: annual returns: contractors (up to 2006-07 only)

Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.

Contractors are required to send a contractor return (CIS 36) if during the tax year they made any payments to sub-contractors. From 2007-08, new CIS applies and forms CIS 36 are not required from this year onwards.