Construction industry scheme
Articles, books and online resources on the UK construction industry scheme.
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- Useful links
- Articles and books
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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.
Construction Industry Scheme
Information and guidance covering subcontractors and contractors responsibilities, returns, payments and deductions, agents, large business, public bodies and non-UK businesses.
Rebecca Benneyworth's CIS library
A selection of articles from Accounting Web on the scheme. Requires registration.
Statutory Instruments and amendments relating to the construction industry scheme are available with explanatory memoranda:
- The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2010
- The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2009
- The Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2008
- The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2008
- The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2007
- The Income Tax (Construction Industry Scheme) Regulations 2005
Articles and books in the Library collection
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