This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Construction Industry Scheme Reform Manual

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 CIS340.