Construction industry scheme (Record no. 112471)

MARC details
000 -LEADER
fixed length control field 01419cad a22002175a 4500
001 - CONTROL NUMBER
control field L153328
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 110711s2007 xxk f 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u153328
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
110 2# - MAIN ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element United Kingdom
Subordinate unit HM Revenue and Customs
9 (RLIN) 4833
245 00 - TITLE STATEMENT
Title Construction industry scheme
Remainder of title guide for contractors and subcontractors, only for the scheme starting on 6 April 2007
Medium [electronic resource]
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. [S.l.]
Name of publisher, distributor, etc. HMRC
Date of publication, distribution, etc. 2007
520 ## - SUMMARY, ETC.
Summary, etc. The CIS sets out the rules for how payments to subcontractors for construction work must be handled by contractors in the construction industry and certain other businesses. Under the CIS, all payments made from contractors to subcontractors must take account of the subcontractor's tax status as determined by HM Revenue & Customs. This may require the contractor to make a deduction, which they then pay to us, from that part of the payment that does not represent the cost of materials incurred by the subcontractor.
590 ## - LOCAL NOTE (RLIN)
Local note KA
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 BUILT ENVIRONMENT-CONSTRUCTION MANAGEMENT
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element BUILT ENVIRONMENT-BUILDING CONTRACT FORMS-STANDARD FORMS OF BUILDING CONTRACT
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element BUILT ENVIRONMENT-CONSTRUCTION MANAGEMENT-BUILDING CONTRACT ADMINISTRATION
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.hmrc.gov.uk/manuals/cisrmanual/Pdfs/cis340.pdf">https://www.hmrc.gov.uk/manuals/cisrmanual/Pdfs/cis340.pdf</a>
Public note View the item free of charge (PDF file) at www.hmrc.gov.uk
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 Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     Virtual Virtual Online 11/07/2011   ONLINE PUBLICATION 153328-2001 06/08/2019 1 06/08/2019 Book