The provisions on security required for construction industry scheme (CIS) payments described below require the HMRC officer to give notice to a person from whom security is required and specifies the information that must be included in the notice. They also prevent the notice from requiring the security on a date that is earlier than the 30th day after the day on which the notice is given and also provide that the date by which the security is required is delayed if, after the notice is served, the contractor
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:47