Comprehensive published guidance from HM Revenue and Customs (HMRC) based on tax law for contractors, subcontractors and their agents.
HMRC’s Construction Industry Scheme manual contains all information you may need to refer to when handling your own or your clients Construction Industry Scheme matters.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.