CISR12000 - The Scheme: contractors: contents

1. CISR12010

   Introduction
2. CISR12020

   Definition of contractor
3. CISR12030

   Businesses and individuals that are NOT contractors
4. CISR12040

   Mainstream contractors
5. CISR12050

   ‘Deemed’ contractors
6. CISR12055

   applying the statutory test for ‘deemed’ contractor” status
7. CISR12056

   Applying the statutory tests for ‘deemed’ contractor” status - Less than 3 years
8. CISR12060

   Businesses becoming ‘deemed’ contractors
9. CISR12070

   Ending of 'deemed' contractor status
10. CISR12080

    Property developers and property investment businesses
11. CISR12090

    Local authorities
12. CISR12100

    Schools
13. CISR12110

    Government departments
14. CISR12120

    NHS trusts
15. CISR12130

    Charities
16. CISR12140

    Construction expenditure
17. CISR12150

    Verifying subcontractors
18. CISR12160

    Subcontractor's payment and deduction statement
19. CISR12170

    Monthly returns
20. CISR12180

    Paying over deductions
21. CISR12190

    Multiple sites / schemes
22. CISR12200

    Production of records
23. CISR12210

    Review of business accounts
24. CISR12220

    Death of a contractor
25. CISR12230

    Scheme representatives
26. CISR12240

    Guidance for contractors