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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 /Construction industry scheme—deductions on account of tax / E5.547AC Construction industry scheme—security for CIS payments—persons providing security
Commentary

E5.547AC Construction industry scheme—security for CIS payments—persons providing security


Personal and employment tax

The persons from whom security can be required for construction industry scheme (CIS) payments are1:

  1. Ìý

    •ÌýÌýÌýÌý the contractor

  2. Ìý

    •ÌýÌýÌýÌý any of the following in relation to the contractor:

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Web page updated on 17 Mar 2025 13:49