Fact Sheet CIS347 Contractor's obligations - advice for contractors
Publication Year
2005
Document Status
Withdrawn
Abstract
Underlines contractors’ obligations under the Construction Industry Scheme in respect to verification of subcontractors, payment of subcontractors, paying over deductions to the HMRC, supplying payment statements for subcontractors under deduction, and making monthly returns of payment. Specifies penalties in not complying with the rules of the new Construction Industry Scheme.
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
