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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

Division E5.5 Subcontractors in the construction industry

Personal and employment tax

Division E5.5 Subcontractors in the construction industry

E5.501 Construction industry scheme (CIS)—overview
E5.540 Introduction to the construction industry scheme (CIS)
E5.541 Construction industry scheme—construction operations
E5.542 Construction industry scheme—contractors
E5.542A Construction industry scheme—multiple contractors
E5.542B Construction industry scheme—contractor's monthly return
E5.542C Construction industry scheme—scheme representative
E5.542D Construction industry scheme—verification of subcontractor payment status
E5.543 Construction industry scheme—subcontractors
E5.544 Construction industry scheme—employment status declaration
E5.545 Construction industry scheme—contract payments
E5.545A Construction industry scheme—payments that are not contract payments
E5.546 Construction industry scheme—deductions on account of tax from contract payments
E5.546A Construction industry scheme—documentary evidence of a deduction
E5.546B Construction industry scheme—procedures for paying subcontractors
E5.546C Construction industry scheme—payments to subcontractors
E5.547 Construction industry scheme—treatment of sums deducted
E5.547ZA Construction industry scheme—application by HMRC of sums deducted on account of tax from contract payments
E5.547ZB Construction industry scheme—treatment of sums deducted—restriction on set-off claims
E5.547A Construction industry scheme—payment, due date and receipts
E5.547AB Construction industry scheme—security for CIS payments
E5.547AC Construction industry scheme—security for CIS payments—persons providing security
E5.547AD Construction industry scheme—security for CIS payments—notice of the requirement
E5.547AE Construction industry scheme—security for CIS payments—application for reduction in the value of security held
E5.547AF Construction industry scheme—security for CIS payments—appeals and offence
E5.547B Construction industry scheme—quarterly tax periods
E5.547C Construction industry scheme—collection, recovery of sums deducted, and repayment interest
E5.547D Construction industry scheme—recovery from subcontractor of amount not deducted by contractor
E5.547E Construction industry scheme—unpaid amounts
E5.547F Construction industry scheme—certificate issued after inspection of records
E5.547G Construction industry scheme—determination of amounts payable in case of dispute
E5.547H Construction industry scheme—interest on overdue amounts
E5.547I Construction industry scheme—interest on overpaid amounts
E5.547J Construction industry scheme—recovery of amount unpaid and interest
E5.547K Construction industry scheme—in-year repayment of provisional excess credit
E5.547L Construction industry scheme—penalties
E5.548 Construction industry scheme—resolution of disputes about deductions
E5.550 Construction industry scheme—registration for gross payment or for payment under deduction
E5.551 Construction industry scheme—requirements for registration for gross payment
E5.552 Construction industry scheme—cancellation of registration for gross payment
E5.553 Construction industry scheme—registration for gross payment: appeals
E5.554 Construction industry scheme—registration for payment under deduction—cancellation and appeals
E5.555 Construction industry scheme—information delivered electronically
E5.556 Construction industry scheme—electronic payment
E5.560 Construction industry scheme—records
E5.561 Construction industry scheme—inspection of records
E5.561A Construction industry scheme—records of subcontractors from whom sums are deducted on account of tax
E5.562 Construction industry scheme—special cases
E5.564 Construction industry scheme—certificates of sums due
E5.565 Construction industry scheme—payment by cheque

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