| CISR19600 | Action guide contents |
Under the Construction Industry Scheme (CIS), there are two
types of authorised agent for contractors and subcontractors. These
are Customer Level Agents and Scheme Specific Agents.
The following sections provide an overview of these two
different types of agent, the varying levels of authorisation of
agents and an explanation of what steps must be taken before an
agent can conduct CIS business with HMRC over the Internet.
