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Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.5 Subcontractors in the construction industry /Operation of the construction industry scheme / E5.542C Construction industry scheme—scheme representative
Commentary

E5.542C Construction industry scheme—scheme representative

Personal and employment tax

A company (referred to in the construction industry scheme (CIS) regulations as 'the appointing company') that makes payments under construction contracts can appoint another company in the same group to be its 'scheme representative' in connection with its obligations under the CIS regulations1.

A

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