Business tax – guidance

Construction Industry Scheme: CIS 340

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

Document

Construction Industry Scheme: a guide for contractors and subcontractors (CIS 340)

HTML

Detail

This is guidance only and reflects HM Revenue and Customs position at the time of writing.

• Published: 31 March 2014
• Updated: 28 July 2015

+ full page history

• 28 July 2015 11:25am: 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.
• 31 March 2014 9:00am: First published.

• From: HM Revenue & Customs
• Part of: Construction Industry Scheme forms and publications
• Part of: Construction Industry Scheme Online: support for software developers
• Part of: HM Revenue and Customs: leaflets, factsheets and booklets