Guidance
Securities in respect of Construction Industry Scheme
Find out what happens when HMRC may ask for a security bond for Construction Industry Scheme (CIS) if you're an employer or trader.
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Details
If HMRC think there’s a risk you will not pay your Construction Industry Scheme deductions on time, they can ask you to pay a cash deposit or bond as security.
Use this guide to find out the process and how to pay it.