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Construction Industry Scheme (CIS)
Practical Law UK Practice Note Overview 8-383-4754 (Approx. 34 pages)
Construction Industry Scheme (CIS)
by Giles Bavister and Kevin Greene, K&L Gates LLP
An overview of the Construction Industry Scheme, known as the CIS. The CIS is a special tax deduction scheme originally created in 1972. It has taken several forms (and names) since then. It sets out a framework for deducting tax at source from certain payments relating to construction work.
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