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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: overview: introduction

 

This section gives a brief outline of the new Construction Industry Scheme (CIS). It also defines certain terms that are used in relation to the Scheme and the arrangements for the taxation of payments made from 6 April 2007 by businesses and other concerns in the construction industry.

The new Scheme takes over from the ‘old’ Scheme that was in operation from1 August 1999 until it ceased on 5 April 2007.

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