000 00975cab a2200193 4500
001 ##L131305
008 051018n2005 000 0 eng u
035 _a(Sirsi) u131305
041 0 _aeng
100 1 _aStickley, Frances
245 0 0 _aCIS: coming soon to a site near you...
260 _c2005
490 0 _aContract Journal
_v430(6546) 12 0ctober 2005, 18-19(2)
520 _aExamines 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.
590 _aIKA251005
650 2 4 _aCONSTRUCTION INDUSTRY SCHEME
690 _aConstruction management
_96230
942 _n0
999 _c76033
_d76033