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.

Documents

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.

Updates to this page

Published 6 April 2019

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