Business tax – form

Construction Industry Scheme: company - authorisation of disclosure (CIS325)

Use form CIS325 to authorise disclosure of any directors' (or beneficial shareholders') compliance failures following application for gross payment status or schedule review.

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Use form CIS325 to authorise HMRC to disclose to the company secretary details of any other directors’ (or beneficial shareholders’) compliance failures following the company’s application for gross payment status and scheduled review of gross payment status.

CIS324: partnership - authorisation of disclosure
Use form CIS324 to authorise disclosure to the registering partner details of any other partners’ compliance failures following application for gross payment status or schedule review.