Construction Industry Scheme: multiple contractor status
Find out how businesses can be split into smaller sections to operate under the Construction Industry Scheme (CIS).
If you바카라 사이트檙e a business which operates as a Construction Industry Scheme (CIS) contractor, you may prefer to split into smaller sections. You can then ask HMRC to treat each division as a separate contractor. HMRC call this 바카라 사이트榤ultiple contractor status바카라 사이트�.
If HMRC agree they바카라 사이트檒l set up a CIS record for each division 바카라 사이트� who바카라 사이트檒l all need to follow the rules for contractors.
Although treated as separate contractors, each division will stay part of the same business and share the same unique taxpayer reference it got when it registered for CIS.
How to apply for multiple contractor status
To get multiple contractor status, you바카라 사이트檒l need to write to HMRC before the start of the tax month immediately preceding the tax month you want the multiple contractor status to begin. Include
- confirmation of the first tax period for which the multiple contractor status is to have effect
- details of which subcontractors will be in each division바카라 사이트檚 contractor scheme, for example, all subcontractors paid by the London office
- a declaration that CIS payments are only paid to subcontractors in the groups you바카라 사이트檝e shown
How to end multiple contractor status
You바카라 사이트檒l keep multiple contractor status until you let HMRC know you no longer want it.
To end your multiple contractor status, you바카라 사이트檒l need to write to HMRC before the start of the tax month you would like the multiple contractor status to end.
Updates to this page
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The sections about applying for and ending multiple contractor status have been updated.
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First published.