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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

CISR15000 - »Ê¹ÚÌåÓýapp Scheme: payments: contents

  1. CISR15010
    Introduction
  2. CISR15020
    Definition
  3. CISR15030
    Contras' and 'set-offs'
  4. CISR15040
    Retention payments
  5. CISR15050
    Nominees and debt factors
  6. CISR15060
    Materials
  7. CISR15070
    Land purchases
  8. CISR15080
    Travel, subsistence and accommodation
  9. CISR15090
    Plant hire as 'materials'
  10. CISR15100
    VAT
  11. CISR15110
    CITB levy
  12. CISR15120
    Contractor deductions (for example, administration, PLI)
  13. CISR15130
    Contractors paying for work done on subcontractor's land
  14. CISR15140
    Expenditure by certain businesses on their own property - 'Own-build'
  15. CISR15150
    Small payments arrangement - description
  16. CISR15160
    Small payments arrangement - examination of applications (Internal use only)
  17. CISR15170
    Managing agents
  18. CISR15180
    Payments under a Private Finance Initiative (PFI) arrangement
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