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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—records and administration / E5.560 Construction industry scheme—records

E5.560 Construction industry scheme—records

Personal and employment tax

E5.560 Construction industry scheme—records

HMRC can inspect a contractor's records (see E5.561)¹, which under the construction industry scheme (CIS) must be kept for at least three years after the end of the tax year to which they

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B5.301 Intellectual property—overview

I7.504 Designation for the conditional exemption

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

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

I3.750 POAT—introduction to existing arrangements

B2.413 Car hire

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

E4.1118 Calculation and payment of tax due on retrospective income

I8.335 Valuation on death of partner in service

E1.1435 Appealing transactions in securities counteraction notices

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E6.324H Nominated income and gains and the ordering rules

E4.1167 Payments made after leaving and after issue of form P45

B2.472 Tax and tax-related expenditure

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

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption