| 000 | 01419cad a22002175a 4500 | ||
|---|---|---|---|
| 001 | L153328 | ||
| 008 | 110711s2007 xxk f 000 0 eng d | ||
| 035 | _a(Sirsi) u153328 | ||
| 041 | 0 | _aeng | |
| 110 | 2 |
_aUnited Kingdom _bHM Revenue and Customs _94833 |
|
| 245 | 0 | 0 |
_aConstruction industry scheme _bguide for contractors and subcontractors, only for the scheme starting on 6 April 2007 _h[electronic resource] |
| 260 |
_a[S.l.] _bHMRC _c2007 |
||
| 520 | _aThe 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 | _aKA | ||
| 651 | 4 |
_aUnited Kingdom _y |
|
| 690 | _aBUILT ENVIRONMENT-CONSTRUCTION MANAGEMENT | ||
| 690 | _aBUILT ENVIRONMENT-BUILDING CONTRACT FORMS-STANDARD FORMS OF BUILDING CONTRACT | ||
| 690 | _aBUILT ENVIRONMENT-CONSTRUCTION MANAGEMENT-BUILDING CONTRACT ADMINISTRATION | ||
| 856 | 4 | 0 |
_uhttps://www.hmrc.gov.uk/manuals/cisrmanual/Pdfs/cis340.pdf _zView the item free of charge (PDF file) at www.hmrc.gov.uk |
| 942 | _n0 | ||
| 999 |
_c112471 _d112471 |
||