Contractors Overview
| Out with the old...... | And in with the new...... |
| - CIS cards and certificates | - Assessing contract status |
| - CIS25 vouchers | - Verifying the sub-contractor |
| - CIS36 annual returns | - Statement of payment and deduction |
| - Monthly returns |
Disclaimer: The information given on this website is only a rough outline. A more thorough exposition of the scheme can be found in the HMRC guide CIS340 Construction Industry Scheme and supporting information leaflets. Possible actions set out here are indicative only and should only be taken after full consultation of Hornbeam’s professional staff.