HMRC internal manual providing guidance on how payments are taxed under CIS, covering contractors, subcontractors, deductions, compliance, monthly returns and the end of year process.
Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.
Guidance for contractors and subcontractors explaining the terms used under CIS, how payments are made to subcontractors, what HMRC requires from contractors, and guidance relating to businesses not resident in the UK.
Official guidance covering subcontractors and contractors responsibilities, returns, payments, businesses outside of the UK, deductions for limited companies, multiple contractor status and managing agents.
ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.