E5.547AC Construction Industry Scheme鈥擲ecurity For CIS Payments鈥擯ersons Providing Security | Personal Employment Tax | Simon's Taxes | Tolley

Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.5 Subcontractors in the construction industry /Construction industry scheme鈥攄eductions on account of tax / E5.547AC Construction industry scheme鈥攕ecurity for CIS payments鈥攑ersons providing security

E5.547AC Construction industry scheme鈥攕ecurity for CIS payments鈥攑ersons providing security

Personal and employment tax

The persons from whom security can be required for construction industry scheme (CIS) payments are¹:

听
鈥⑻� the contractor
听
鈥⑻� any of the following in relation to the contractor:

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