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Construction industry scheme

Articles, books and online resources on the UK construction industry scheme.

What's on this page?

  • Useful links
  • Legislation
  • Articles and books

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Useful links

ICAEW

TAXguide 01/18: Construction industry scheme: a practical guide
An overview of the construction industry, the verification process and what gross payment status means. The full text is only available to Tax Faculty members.

GOV.UK

Construction Industry Scheme
Information and guidance covering subcontractors and contractors responsibilities, returns, payments and deductions, agents, large business, public bodies and non-UK businesses.

Other resources

Rebecca Benneyworth's CIS library
A selection of articles from Accounting Web on the scheme. Requires registration.

Articles and books in the Library collection

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