E5.550 Construction industry scheme—registration for gross payment or for payment under deduction
The rules for the registration of subcontractors under the construction industry scheme (CIS) are in SI 2005/2045, regs 25–37.
If an applicant provides HMRC with the documents and information required by, or prescribed in, the regulations, HMRC must register the applicant1. In addition, if the applicant meets the respective requirements for individuals, firms and companies as described in E5.551, HMRC must register the applicant for
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