Guidance

Construction Industry Scheme: CIS 340

• From: 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)
• Published: 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.

Document

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

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

Document information

Published: 31 March 2014

Updated: 28 July 2015

+ full page history

1. 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.
2. 31 March 2014 First published.

From: 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 Construction Industry Scheme (CIS)