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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