CISR13120 - The Scheme: subcontractors: HM Revenue & Customs leaflet for subcontractors
HMRC Leaflet for subcontractors
The following leaflet is 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.
The booklet is available on-line at www.hmrc.gov.uk/cis
