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Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.5 Subcontractors in the construction industry /Construction industry scheme—deductions on account of tax / E5.546B Construction industry scheme—procedures for paying subcontractors

E5.546B Construction industry scheme—procedures for paying subcontractors

Personal and employment tax

Before making a payment to a subcontractor under the construction industry scheme (CIS), the contractor must record¹:

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(a)�� the gross (VAT-exclusive) amount of the payment
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(b)�� the cost of materials,

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E5.607 Corporate members

I4.265 Lifetime transfers reported late

I7.323 APR and successions

B2.306 General tests for distinguishing between capital and revenue expenditure

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

C1.106A Annual exempt amount

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

I5.226 Disposals of QIIPs for consideration

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

C2.1231 Leases—deemed premiums

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

C1.511 Use of Mansworth v Jelley losses

D3.410 Benefits provided by close companies to participators

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I5.1122 More than one settlor (income tax and CGT)

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

E6.102K Statutory residence test—the definition of a 'home'