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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: computations: construction industry scheme (CIS)

The general rules for PAYE and NIC computations apply, but the terms CIS, income tax and tax should not appear on computations for contractors.

Instead you should

  • use the terms

    • payments liable to deduction
    • deduction rate
    • deduction due.

This conforms with the wording of the Construction Industry Scheme Regulations.