CISR13000 - The Scheme: subcontractors: contents


CISR13010Introduction
CISR13020Definition of subcontractor
CISR13030Definition of 'labour-only' subcontractor
CISR13040Local authorities and other public bodies as subcontractors
CISR13050Labour agencies
CISR13060Gangs
CISR13070Deductions from payments
CISR13080Standard rate of deduction
CISR13090Higher rate of deduction for un-matched subcontractors
CISR13100Business taken over by another subcontractor
CISR13110Verifying subcontractors
CISR13120HM Revenue & Customs leaflets for subcontractors