Such a perfect c-day

Evans, Mike

Such a perfect c-day - 2006 - Taxation 158(4038) November 2006, 140-143(4) .

In 2007 a new version of the Construction Industry Scheme (CIS) will be imposed on the industry. HMRC say that the new scheme will remove some of the burden of the current scheme and provide alternatives to the paper based processes of CIS. Information is given regarding the importance of registration under the new scheme, on meeting the compliance tests, the new CIS deduction rates, the verification process, payment status and statutory returns, and the need to consider workers' employment status.


CONSTRUCTION INDUSTRY SCHEME


United Kingdom--