Guidance
Construction Industry Scheme for businesses based outside the UK
Find out what you need to do if you're a contractor or subcontractor based outside the UK and do work covered by the Construction Industry Scheme (CIS).
Document details
- Link to document on publisher's website
- Construction Industry Scheme for businesses based outside the UK from HM Revenue and Customs
- Document type
- Guidance
- Date published
- 21 November 2014
- Last updated
- 17 April 2024
- Published by
- HM Revenue and Customs
Regulatory topics
- Subcontractor
- Contractor
- Construction industry scheme (CIS)
- Tax
- National Insurance