000			01753cam a22002655 4500
001			L135426
008			061025s2007 xxk f 001 0 eng u
020			_a0754533174
035			_a(Sirsi) u135426
041	0		_aeng
050	0	4	_a692.8 $2 18
100	1		_aBenneyworth, Rebecca
245	0	4	_aThe new Construction Industry Scheme _ba practical guide to compliance
260			_aLondon _bLexisNexis Butterworths _c2007
300			_axi, 392p. _c23cm.
350			_a79.95
505	2		_aThe 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			_aProvides 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			_aKA
650	2	4	_aCONSTRUCTION INDUSTRY SCHEME
651		4	_aUnited Kingdom _y
690			_aConstruction management _96230
700	1		_aEvans, Mike
942			_n0
999			_c106055 _d106055