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Find technical information about the VAT reverse charge if you buy or sell building and construction services.
What you have to do under the Construction Industry Scheme if you're a contractor - registering, filing returns, paying subcontractors and keeping records.
You must register as a contractor with the Construction Industry Scheme…
The Construction Industry Scheme (CIS) covers most construction work to…
To register as a contractor, you need to follow the process for setting up…
Before you can pay a new subcontractor, you’ll need to ‘verify’ them with…
When you pay a subcontractor, you usually make some deductions from their…
You must pay HM Revenue and Customs (HMRC) any deductions you’ve made.…
You must tell HM Revenue and Customs (HMRC) each month about payments…
Under the Construction Industry Scheme (CIS), you must keep records of:…
You must tell HM Revenue and Customs (HMRC) if: you change address (as an…
What subcontractors in the building industry must do under the Construction Industry Scheme - registering, record keeping, applying for gross payment status and reporting business changes
Find out how businesses can be split into smaller sections to operate under the Construction Industry Scheme (CIS).
How to work out the VAT on building work and materials if you're a contractor, subcontractor or developer.
This guidance is for UK Conformity Assessment Bodies (CABs) who are intending to subcontract tasks such as testing, certification or inspection.
Employment status (worker, employee, self-employed, director or contractor) affects employment rights and employer responsibilities in the workplace
Find out how subcontractors who operate under the Construction Industry Scheme can nominate someone else to receive payments.
Information for providers of adult education and training services, including apprenticeships and traineeships on subcontracting ESFA funding.
Guidance on Defence and Security Accelerator terms and conditions for funding, contracts and intellectual property rights.
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
Don’t include personal or financial information like your National Insurance number or credit card details.
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