Construction Industry Scheme: CIS 340
- HM Revenue & Customs
- Part of:
- Construction Industry Scheme Online: support for software developers, Construction Industry Scheme forms and publications, HM Revenue and Customs: leaflets, factsheets and booklets, and Construction Industry Scheme (CIS)
- 31 March 2014
- Last updated:
- 28 July 2015, see all updates
This guidance explains the duties of both contractors and sub-contractors within the Construction Industry Scheme.
This is guidance only and reflects HM Revenue and Customs position at the time of writing.
Published: 31 March 2014
Updated: 28 July 2015
- 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.
- First published.