There is more information on the scope of the scheme in paragraphs 2.18 to 2.20 and in Appendix A. However, a business based outside the UK and carrying out construction work within the UK is within the scheme and must register accordingly. The scheme does not apply to construction work carried on outside the UK. The UK includes UK territorial waters up to the 12 mile limit. The scheme covers all construction work carried out in the UK, including jobs such as: 1.1 Types of work that are covered by the scheme This may require the contractor to make a deduction, which they then pay to HMRC, from that part of the payment that does not represent the cost of materials incurred by the subcontractor. Under the scheme, all payments made from contractors to subcontractors must take account of the subcontractor’s tax status as determined by HMRC. The scheme sets out the rules for how payments to subcontractors for construction work must be handled by contractors in the construction industry and certain other businesses. This section gives a brief introduction to CIS. Introduction to the Construction Industry Scheme ( CIS)
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