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Core Supplement
Addresses terms used under the Scheme. Explains what must happen before payments can be made to subcontractors and how payments are made, and also what is required from contractors. Covers the contractor's monthly return, payment of any deductions due to the HMRC, and explains what might happen if contractors do not apply the Scheme properly. Considers the case of businesses not resident in the UK.
Accompanied by Construction Industry Scheme Factsheets.
HM Revenue & Customs was formed in 2005, following the merger of Inland Revenue and HM Customs and Excise Departments. They are responsible for the collection and administration of taxes.
NBS has produced specification systems and information products for construction industry professionals for more than 40 years. The National Building Specification is the recognised UK national standard and is used by over 5,000 organisations. NBS is part of RIBA Enterprises Ltd.
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