HMRC have published a report into the early effects of the new CIS. Part of the report deals with the time involved in the implementation of the new system by contractors and/or their agents. In terms of staff training, it took contractors 10 hours and subcontractors between 4 and 20 hours to train their staff in the new system.

A copy of the report is available at http://www.hmrc.gov.uk/research/new-cis-rep.pdf.