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Contents

Official guidance
Self Assessment Manual

SAM100000 · Records: set up taxpayer record

  • SAM100001 · Introduction
  • SAM100010 · Addresses
  • SAM100020 · PAYE cases that potentially need to be brought into SA
  • SAM100040 · Company secretary: construction industry scheme
  • SAM100050 · Criteria for a PAYE / SA record
  • SAM100060 · Criteria for an SA record
  • SAM100080 · Annual claims cases and SA
  • SAM100090 · Link from SA to PAYE records
  • SAM100110 · Names
  • SAM100120 · Non resident company landlord
  • SAM100130 · Notification of new business or self employment
  • SAM100131 · Notification on form SA1
  • SAM100135 · Partnerships
  • SAM100136 · Forms for registering partnerships and partners
  • SAM100137 · Registration of partnerships and partners
  • SAM100140 · Partnership as partner
  • SAM100150 · Pension schemes
  • SAM100160 · Periods of administration
  • SAM100170 · Postcodes
  • SAM100190 · SA/PAYE linked cases
  • SAM100191 · SA/PAYE linked cases (Action Guide)
  • SAM100200 · Set up agent for taxpayer
  • SAM100210 · Set up capacities
  • SAM100220 · Set up individual record
  • SAM100221 · Set up individual record (Action Guide)
  • SAM100230 · Set up partner
  • SAM100231 · Set up partner (Action Guide)
  • SAM100240 · Set up partnership record
  • SAM100241 · Set up partnership record (Action Guide)
  • SAM100250 · Set up trade
  • SAM100251 · Set up trade (Action Guide)
  • SAM100260 · Set up trust record
  • SAM100261 · Set up trust record (Action Guide)
  • SAM100270 · Taxpayer return profile
  • SAM100280 · Trust record and partner source
  • SAM100281 · Trust record and partner source (Action Guide)
  • SAM100290 · View taxpayer facility
  • SAM100300 · When an SA record is required
  • SAM100310 · When to set up an individual SA record
  • SAM100320 · When to set up a trust SA record
  1. Records: set up taxpayer record: contents
  2. Records: set up taxpayer record: company secretary: construction industry scheme

SAM100040 | Records: set up taxpayer record: company secretary: construction industry scheme

From HM Revenue & Customs · Self Assessment Manual

The guidance in this section has been withdrawn.

With the introduction of the new CIS-R scheme, SA records no longer need to be set up for the Company Secretary for the purposes of CIS as no certificates are issued under the new scheme. The Company will simply apply for gross payment status in the normal way using form CIS305.

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