Guidance
Construction Industry Scheme: payments to someone else
Find out how subcontractors who operate under the Construction Industry Scheme can nominate someone else to receive payments.
Document details
- Link to document on publisher's website
- Construction Industry Scheme: payments to someone else from HM Revenue and Customs
- Document type
- Guidance
- Date published
- 21 November 2014
- Last updated
- 21 November 2014
- Published by
- HM Revenue and Customs
Regulatory topics
- Subcontractor
- Contractor
- Construction industry scheme (CIS)
- Tax
- National Insurance