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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: introduction to PAYE: annual returns: contractors (up to 2006-07 only)

Contractors are required to send a contractor return (CIS 36) if during the tax year they made any payments to sub-contractors. From 2007-08, new CIS applies and forms CIS 36 are not required from this year onwards.