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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: construction industry scheme: CIS - until 5 April 2007 - types of tax certificate

There were three types of tax certificate.

Subcontractor Tax Certificates CIS6

This certificate was issued to

  • qualifying individuals who were in business on their own
  • directors and company secretaries of companies entitled to gross payments
  • partners on behalf of a partnership.

Construction Tax Certificates CIS5

This certificate was issued to

  • companies meeting certain requirements

Construction Tax Certificate CIS5 (Partner)

This certificate was issued to

  • ‘a nominated partner’

From April 2001 qualifying partnership concerns were allowed to hold CIS5 certificates under the same criteria as companies.

A partnership could choose one of the partners to apply for and hold the new CIS5(Partner) certificate. That person was called the ‘nominated partner’.

The certificate was issued to the nominated partner and carried their signature below the name of the partnership.

The nominated partner could then issue certifying documents on behalf of the partnership.

Only one nominated partner could apply for and use the certificate and only one certificate could be issued. Unlike the CIS5 certificate issued to company representatives, there were no copies of a CIS5(Partner) certificate.

Guidance on the contractor’s responsibilities is