Fact Sheet CIS342 Registering for new CIS - advice for subcontractors
Publication Year
2005
Document Status
Withdrawn
Abstract
Describes under what conditions it would be necessary to register for the new Construction Industry Scheme. Describes the identity check procedure and how subcontractors may apply to pay contractors in gross. Specifies consequences of not registering as a subcontractor.
Document History
Accompanies the CIS340 booklet. Applies to the new Construction Industry Scheme commencing 6th April 2007 - to be used from that date.
Publisher Information
HM Revenue and Customs
HM Revenue & Customs was formed in 2005, following the merger of Inland Revenue and HM Customs and Excise Departments. They are responsible for the collection and administration of taxes.
100 Parliament Street
London
HMRC
UK
Website: https://www.gov.uk/government/organisations/hm-revenue-customs
Tel: 0844 453 0158