The construction industry scheme (CIS) regulations allow a contractor to elect to be treated as a different contractor in relation to different groups of subcontractors1. Where such an election is made, the CIS regulations apply separately in respect of each group of subcontractors to which the contractor makes payments under contracts relating to construction operations2. The election requires the contractor to allocate a new subcontractor to one of these groups3.
The election must be made by notice to HMRC. It must contain the information necessary to identify the groups of subcontractors, and certify that the contractor makes no payments
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