The Construction Industry Scheme (CIS-Tax)


The CIS Tax System defines the rules for processing payments to subcontractors for construction works by contractors and certain other companies. Under the plan, all payments from contractors to subcontractors must take into account the subcontractor’s tax status as determined by HMRC. This may require the contractor to make a deduction for that portion of the payment that does not match the subcontractor’s material costs, which it then pays to HMRC.

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