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Guidance

Securities in respect of Construction Industry Scheme (CIS) deductions

Guidance for contractors who have been asked to provide a security to HMRC over the Construction Industry Scheme (CIS)

Document details

Link to document on publisher's website
Securities in respect of Construction Industry Scheme (CIS) deductions from HM Revenue and Customs
Document type
Guidance
Date published
6 April 2019
Last updated
6 April 2019
Published by
HM Revenue and Customs

Related content on legislation.gov.uk

The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019

Regulatory topics

  • Construction industry scheme (CIS)
  • Security
  • VAT
  • Deductions

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