Withholding Tax Reporting
| Proprietary format | Reference |
|---|---|
| CIS Return | 1.0 |
| CIS Subcontractor Verification | 1.0 |
The CIS Return is a specialized tax return associated with the Construction Industry Scheme (CIS), which HM Revenue and Customs (HMRC) uses to collect taxes from contractors and subcontractors in the construction sector.
On the other hand, CIS Subcontractor Verification allows contractors to verify subcontractors with HMRC before issuing payments. This process determines the applicable tax deduction based on the subcontractor's status.
These services use the Web Services Gateway to connect to HMRC.