ÀÏ˾»úÎçÒ¹¸£Àû

E5.555 Construction industry scheme—information delivered electronically

The information required under the construction industry scheme (CIS) can normally be delivered electronically.

Information is regarded as having been delivered to HMRC's computer system by an approved method of electronic communications only if it is accepted by that HMRC official computer system¹. An official computer system is one maintained by or on behalf of HMRC².

An approved method of electronic communications means internet systems or electronic data interchange services provided through CIS online for contractors or PAYE online for agents, or a method which has been specifically approved by HMRC³.

Note that from 2016/17 onwards, the monthly contractor's return (see E5.542B) must be delivered electronically (with very limited exceptions), and from 2017/18 the information for verifying subcontractor status (see E5.542D) must also be delivered