Construction Industry Scheme - CIS1000

The Scheme: overview: introduction (I)

OVERVIEW: INTRODUCTION

This paragraph serves as an introduction to the Construction Industry Scheme. For detailed coverage use the above links to the information menu.

This module gives a brief outline of the Construction Industry Scheme. It also defines certain terms which are used in relation to the Scheme and the arrangements for the taxation of payments made from 1 August 1999 by businesses in the industry. This takes over from the 'old' Scheme in force since April 1977 and which ceased on 31 July 1999.

Specific details of the main components of the Scheme can be found in the following modules:

The Scheme: Contractors (see CIS1100 onwards)
The Scheme: Subcontractors (see CIS1200 onwards)
The Scheme: Construction operations (see CIS1300 onwards)
The Scheme: Payments (see CIS1400 onwards)
The Scheme: The CIS Centre (see CIS1500 onwards)(To follow)
The Scheme: Legislation (see CIS1600 onwards)

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