TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

UK Construction Industry Scheme

The new CIS commenced on 6 April 2007.

Under new CIS, from 6 April 2007, registration cards – CIS4(P) and CIS4(T), tax certificates-CIS5, CIS5(Partner) and CIS6 and vouchers-CIS23, CIS24 and CIS25 are discontinued.

Contractors are obliged to obtain verification numbers from HMRC in respect of subcontractors. Monthly returns are the norm – there are no annual returns under the new CIS.