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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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Register and Maintain Subcontractor: Update Subcontractors details - Trust

CISR41600 Action Guide contents

To make any amendments to the CIS record for a Trustee of a ‘Trust’ Subcontractor, see the Action Guide at CISR41630 and follow the instructions and entries made in that instruction for a Partner in a Partnership.