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Guidance

What you must do as a Construction Industry Scheme (CIS) contractor - Make deductions and pay subcontractors

Guidance on how to make deductions and pay subcontractors as a contractor in the Construction Industry Scheme (CIS)

Document details

Document type
Guidance
Date published
Last updated
Published by
UK Government

Regulatory topics

  • Contractor
  • Construction industry scheme (CIS)
  • Tax
  • National Insurance
  • Subcontractors

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