Guidance

Construction Industry Scheme: CIS 340

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

Published 31 March 2014
Last updated 13 November 2018 — see all updates

• From: HM Revenue & Customs

Documents

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

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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. 13 November 2018 The guidance has been updated to show that non-resident companies dealing with UK land must register for UK Corporation Tax.
2. 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.
3. 31 March 2014 First published.