CIS: coming soon to a site near you...
Stickley, Frances
CIS: coming soon to a site near you... - 2005 - Contract Journal 430(6546) 12 0ctober 2005, 18-19(2) .
Examines the Construction Industry Scheme (CIS), and the changes due to come into force in April 2006. Outlines who is affected by the Scheme, responsibility for dealing with tax and National Insurance and liability for payment, matters considered by HM Revenue and Customs (HRMC) in deciding whether a worker is employed or self-employed, and employment law liability. Suggests some practical steps that can be taken by contractors to avoid problems with HRMC.
CONSTRUCTION INDUSTRY SCHEME
CIS: coming soon to a site near you... - 2005 - Contract Journal 430(6546) 12 0ctober 2005, 18-19(2) .
Examines the Construction Industry Scheme (CIS), and the changes due to come into force in April 2006. Outlines who is affected by the Scheme, responsibility for dealing with tax and National Insurance and liability for payment, matters considered by HM Revenue and Customs (HRMC) in deciding whether a worker is employed or self-employed, and employment law liability. Suggests some practical steps that can be taken by contractors to avoid problems with HRMC.
CONSTRUCTION INDUSTRY SCHEME