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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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Register and maintain subcontractor: overview: introduction


The following paragraphs contain all the Action guides you will need to be able to update the CIS record held for the various different types of subcontractor. The instructions are arranged so that separate Action guides are available for a Sole Trader at CISR41620, for a Partner in a Partnership at CISR41630, and for a Company at CISR41640.If you wish to amend details for a Trust subcontractor, you should follow the Action Guide for a Partner in a Partnership, and if you wish to amend the details for an Unincorporated Body subcontractor you should follow the Action Guide for a Company.