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Beta This part of GOV.UK is being rebuilt � find out what beta means

  1. Home
HMRC internal manual

Construction Industry Scheme Reform Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
24 April 2025 - See all updates
  1. Back to contents
  2. CISR10000

CISR12000 - »Ê¹ÚÌåÓýapp Scheme: contractors: contents

  1. CISR12010
    Introduction
  2. CISR12020
    Definition of contractor
  3. CISR12030
    Businesses and individuals that are NOT contractors
  4. CISR12040
    Mainstream contractors
  5. CISR12050
    ‘Deemed� contractors
  6. CISR12055
    applying the statutory test for ‘deemed� contractor� status
  7. CISR12056
    Applying the statutory tests for ‘deemed� contractor� status - Less than 3 years
  8. CISR12060
    Businesses becoming ‘deemed� contractors
  9. CISR12070
    Ending of 'deemed' contractor status
  10. CISR12080
    Property developers and property investment businesses
  11. CISR12090
    Local authorities
  12. CISR12100
    Schools
  13. CISR12110
    Government departments
  14. CISR12120
    NHS trusts
  15. CISR12130
    Charities
  16. CISR12140
    Construction expenditure
  17. CISR12150
    Verifying subcontractors
  18. CISR12160
    Subcontractor's payment and deduction statement
  19. CISR12170
    Monthly returns
  20. CISR12180
    Paying over deductions
  21. CISR12190
    Multiple sites / schemes
  22. CISR12200
    Production of records
  23. CISR12210
    Review of business accounts
  24. CISR12220
    Death of a contractor
  25. CISR12230
    Scheme representatives
  26. CISR12240
    Guidance for contractors
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