Document Status
Withdrawn, Document not available for download
Supplement
Core Supplement
Abstract
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.
History
Accompanied by Construction Industry Scheme Factsheets.
Subjects
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Legal issues and management
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Contracts
Publisher History
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.
Information
NBS
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.
Accuris
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