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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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The Scheme: subcontractors: HM Revenue & Customs booklet for subcontractors (CIS340)

CIS340 - ‘Construction Industry Scheme. Guide for contractors and subcontractors’. This replaced booklet IR14/15(CIS) that explained the previous Scheme.

The booklet is available on-line at