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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
, see all updates

The Scheme: Agent guidance: Introduction

 

CISR19600 Action guide contents
   

Under the Construction Industry Scheme (CIS), there are two types of authorised agent for contractors and subcontractors. These are Customer Level Agents and Scheme Specific Agents.

The following sections provide an overview of these two different types of agent, the varying levels of authorisation of agents and an explanation of what steps must be taken before an agent can conduct CIS business with HMRC over the Internet.