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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
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Records: set up taxpayer record: company secretary: construction industry scheme

The guidance in this section has been withdrawn.

With the introduction of the new CIS-R scheme, SA records no longer need to be set up for the Company Secretary for the purposes of CIS as no certificates are issued under the new scheme. The Company will simply apply for gross payment status in the normal way using form CIS305.