The new Construction Industry Scheme (Record no. 106055)

MARC details
000 -LEADER
fixed length control field 01753cam a22002655 4500
001 - CONTROL NUMBER
control field L135426
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 061025s2007 xxk f 001 0 eng u
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 0754533174
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u135426
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
050 04 - LIBRARY OF CONGRESS CALL NUMBER
Classification number 692.8 $2 18
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Benneyworth, Rebecca
245 04 - TITLE STATEMENT
Title The new Construction Industry Scheme
Remainder of title a practical guide to compliance
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London
Name of publisher, distributor, etc. LexisNexis Butterworths
Date of publication, distribution, etc. 2007
300 ## - PHYSICAL DESCRIPTION
Extent xi, 392p.
Dimensions 23cm.
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 79.95
505 2# - FORMATTED CONTENTS NOTE
Formatted contents note The new construction industry scheme -- Background to the CIS and the tax deduction principle -- To whom does it apply? -- Exemptions -- Non-UK businesses operating in the UK -- How to register -- Contractor obligations -- Construction operations -- Employment status - Verifying new subcontractors -- Paying subcontractors -- Monthly returns -- Record keeping and enforcement -- Registration for gross payment -- Meeting the compliance test -- Loss of gross payment status -- Payment under deduction -- Company set off of amounts deducted -- Employer issues -- HMRC inspections and what to do -- Construction checklist
520 ## - SUMMARY, ETC.
Summary, etc. Provides guidance to the new Construction Industry Tax Deduction Scheme which commences in April 2007. Covers employment status issues and all practical aspects of the new regime, including registration, verification, monthly returns, compliance and how to handle inspections. Covers Managed Service Companies and also includes all relevant HM Revenue and Customs material and an explanation of their Employment Status Indicator online tool.
590 ## - LOCAL NOTE (RLIN)
Local note KA
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CONSTRUCTION INDUSTRY SCHEME
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United Kingdom
Chronological subdivision
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element Construction management
9 (RLIN) 6230
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Evans, Mike
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Cost, normal purchase price Total Checkouts Full call number Barcode Date last seen Date last checked out Copy number Cost, replacement price Price effective from Koha item type
    Dewey Decimal Classification     London London Books 19/04/2007 79.95 7 692.8 BEN 30073720 06/08/2019 15/03/2010 1 79.95 06/08/2019 Book