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CIS340 - Construction Industry Scheme - Guide for contractors and . . . A contractor is a business or other concern that pays subcontractors for construction work Contractors may be construction companies and building firms, but may also be government departments, local authorities and many other businesses that are normally known in the industry as 'clients'
Construction Industry Scheme – are you getting it right - BDO Construction Industry Scheme - A number of changes have been made over the years, including some major changes in April 2021 Read more as we highlight those changes and explain HMRC’s current approach to enforcement
Exemption to sub contractor from service tax | TaxTMI A subcontractor engaged in providing earthwork for a main contractor involved in government road construction queried whether their services are exempt from service tax, as the main contractor's work is exempt
Tax in the construction industry: Q A A Q A guide to tax issues in the . . . The rate of deduction under the CIS, if the subcontractor is registered in its capacity as such with HMRC, is the basic rate of income tax, currently 20% The rate increases to 30% if the subcontractor is not registered with HMRC It is also possible for subcontractors to apply to HMRC to obtain gross payment status (see Practice note, Construction Industry Scheme (CIS): Contractor's gross