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The new Construction Industry Scheme a practical guide to compliance

By: Contributor(s): Language: English Publication details: London LexisNexis Butterworths 2007Description: xi, 392p. 23cmISBN:
  • 0754533174
Subject(s): LOC classification:
  • 692.8 $2 18
Partial contents:
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
Summary: 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.
Holdings
Item type Current library Call number Copy number Status Barcode
Book London Books 692.8 BEN (Browse shelf(Opens below)) 1 Available 30073720

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

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.

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