Contractors responsibilities

Contractor registration and obligations When and how to register with HM Revenue & Customs as a CIS contractor - and your responsibilities and obligations

Verifying and paying subcontractors The steps you need to take when paying subcontractors for work covered by CIS - such as verification, record keeping, paperwork

Using or dealing with subcontractor trading names Information for subcontractors using trading names under CIS, how contractors should deal with subcontractors using trading names

Reporting changes to a contractor business CIS contractors - changes you must report to HM Revenue & Customs such as stopping using subcontractors or ceasing trading

Real Time Information (RTI) main changes and the effects on CIS How the changes introduced by the introduction of Real Time Information (RTI) impacts upon CIS