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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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The Scheme: payments: introduction


CISR15600 Action guide contents

This section serves as an introductory overview of the section on payments made under the Construction Industry Scheme. For more detailed coverage use the above links to the information menu or the action guide menu.

Specific details of the main components of the Scheme are covered in the following sections:

The Scheme: Overview (see CISR11000 onwards)
The Scheme: Contractors (see CISR12000 onwards)
The Scheme: Subcontractors (see CISR13000 onwards)
The Scheme: Construction operations (see CISR14000 onwards)
The Scheme: Primary legislation (see CISR16000 onwards)
The Scheme: Secondary legislation (see CISR17000 onwards)