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Language: English Series: Contract Journal ; 430(6546) 12 0ctober 2005, 18-19(2)Publication details: 2005Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L131305 (Browse shelf(Opens below)) | 1 | Available | 131305-1001 |
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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.