In this section:
Subcontractor registration and obligations Registering with HM Revenue & Customs as a subcontractor under CIS, how your pay and deductions are affected if you don’t register
Getting paid and paying tax - advice for subcontractors Rules for being paid gross or with deductions towards tax under CIS, what counts as pay, finalising your tax by completing a tax return
Gross paid subcontractors and the annual compliance review CIS subcontractors - how HMRC reviews how you comply with CIS rules each year, the consequences if you fail and what to do if you disagree with a decision
Reporting changes to a subcontractor business CIS subcontractors - make sure you report changes to your business structure/ownership, change of address or if ceasing trading
