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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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Register and maintain subcontractor: the registration process: applicants with power of attorney

CISR42600 Action guide contents

The CIS system makes provision for subcontractors who have people acting for them as power of attorney. These cases are extremely rare. If you do come across such a case, you should submit the file to the CIS Advisory Team (CISR97030) for guidance.