CISR13120 - The Scheme: subcontractors: HM Revenue & Customs leaflets for subcontractors

HMRC Leaflets for subcontractors

The following leaflets are available for issue to subcontractors and may be obtained by calling the CIS Helpline on 0845 366 7899.

CIS340 booklet

CIS340 - 'Construction Industry Scheme. Guide for contractors and subcontractors'. This replaces booklet IR14/15(CIS) that explained the previous Scheme.

Factsheets

The following factsheet is available to advise subcontractors and contractors on the key aspects of the new Scheme.

• CIS341 - A quick guide to the new Construction Industry Scheme

The following factsheets are available to advise subcontractors on various aspects of the new Scheme.

• CIS342 - Registering for CIS - advice for subcontractors
• CIS343 - Applying to be paid gross - advice for subcontractors
• CIS343 - Getting paid by a contractor - advice for subcontractors

The following factsheets are written mainly for the contractor but may also be requested by subcontractors.

• CIS345 - Verifying a subcontractor – advice for contractors
• CIS346 - The monthly return - advice for contractors
• CIS347 - A contractor's obligations - advice for contractors
• CIS348 - The scope of the Scheme - a quick guide
• CIS349 - Are your workers self-employed or employed? - advice for contractors.

The booklet and factsheets are all available on-line at www.hmrc.gov.uk/cis