A contractor under the construction industry scheme (CIS) must provide certain information to their subcontractors for each tax month. The information must be given to the subcontractor in writing no later than 14 days after the end of the tax month, either in relation to the total payments made to them in that month or in respect of each payment made in that month1.
If the subcontractor is registered for payment under deduction of tax, the contractor must provide details of2:
- Ìý
(a)ÌýÌýÌýÌý the contractor's name
- Ìý
(b)ÌýÌýÌýÌý the contractor's employment reference
- Ìý
(c)
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Web page updated on 17 Mar 2025 17:19