Construction Industry Scheme
HMRC have produced a note amplifying the guidance provided in the quick guide for agents published in March 2007.
The note is available at http://www.hmrc.gov.uk/new-cis/agents-cis-online.htm.
Also letters have been issued to contractors and agents titled ‘The new Construction Industry Scheme (CIS) is now live’. The letter is available at http://www.hmrc.gov.uk/new-cis/publicity.htm.
HMRC have placed two further FAQs on their website in relation to payments and returns. The FAQs are available at http://www.hmrc.gov.uk/newcis/faq-payments.htm#11.
Charities can claim the exemption from registration under the new CIS regulations at regulation 24 of SI 2005/2045. Existing charity registrations are currently being reviewed by HMRC and charities will be deregistered where necessary.
Further information is available at http://www.hmrc.gov.uk/charities/reg24.htm.