In this section:
- The Construction Industry Scheme (CIS) - an introduction
- Getting started with CIS - contractors, subcontractors and tax agents
- CIS for larger businesses, public bodies and non-UK businesses
- Making payments and getting paid under CIS
- Contractor monthly returns and record keeping
- Ensure you comply with CIS
- Business changes you need to report under CIS
- CIS forms, factsheets and glossary
Ensure you comply with CIS
Gross-paid subcontractors and the annual compliance review CIS subcontractors - how HMRC reviews how you comply with CIS rules each year, the consequences if you fail and what to do if you disagree with a decision
Late returns and late return penalties under CIS CIS contractors - the penalties you will receive if you are late with your monthly return and what to do if you disagree with them
