Construction Industry Scheme: CIS 340

This guidance explains the duties of both contractors and sub-contractors within the Construction Industry Scheme.



This is guidance only reflects HMRC position at the time of writing.

Published 31 March 2014
Last updated 13 November 2018 + show all updates
  1. The guidance has been updated to show that non-resident companies dealing with UK land must register for UK Corporation Tax.

  2. Updates to the business unit name for non resident companies and changes to the helplines available. Also HMRC are no longer issuing the CIS contractor packs so information about how they can be obtained has been added.

  3. First published.