BASDA white paper: HMRC’s reform of the Construction Industry Scheme (CIS)

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In April 2007 a new Construction Industry Scheme (CIS) was introduced. The introduction is likely to require significant changes to either the contractor’s Accounts Payable processes or Payroll systems. If contractors don't already have plans in place to implement the changes in good time for April 2007, then they must start to plan as soon as possible as penalties for non-compliance are automatic and not trivial. This paper will help you understand the scheme and the major implications.

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