Fact Sheet CIS345 Verifying a subcontractor - advice for contractors
Publication Year
2005
Document Status
Withdrawn
Abstract
Explains reasons behind verifying subcontractors. Identifies under what circumstances a subcontractor does not have to be verified and how verification is achieved. Refers to subsequent stages relating to payment of the subcontractor. Stresses the use of verification reference numbers as a record of contact between contractors and the HMRC.
Document History
Accompanies the CIS340 booklet. Applies to the new Construction Industry Scheme commencing 6th April 2007 - to be used from that date.
Publisher Information
HM Revenue and Customs
HM Revenue & Customs was formed in 2005, following the merger of Inland Revenue and HM Customs and Excise Departments. They are responsible for the collection and administration of taxes.
