E5.561A Construction Industry Scheme—Records Of Subcontractors From Whom Sums Are Deducted On Account Of Tax

Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.5 Subcontractors in the construction industry /Construction industry scheme—records and administration / E5.561A Construction industry scheme—records of subcontractors from whom sums are deducted on account of tax

Commentary

Personal and employment tax

Where sums are deducted from a subcontractor on account of tax on their contract payments under the construction industry scheme (CIS), the subcontractor is required to maintain certain records and to produce them for inspection by HMRC if required at the prescribed place¹.

The records that must be kept are all documents and records relating to

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