Guidance
Construction Industry Scheme: a guide for contractors and subcontractors (CIS 340)
A brief introduction to CIS. 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.
Document details
- Link to document on publisher's website
- Construction Industry Scheme: a guide for contractors and subcontractors (CIS 340) from HM Revenue and Customs
- Document type
- Guidance
- Date published
- 17 December 2024
- Last updated
- 17 December 2024
- Published by
- HM Revenue and Customs
Regulatory topics
- Subcontractor
- Contractor
- Construction industry scheme (CIS)
- Tax
- National Insurance