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What is the reverse charge for the building and construction industry?

From 1 March 2021, the domestic reverse charge must be used for most building and construction services supplies. This does not include building materials. Therefore, if your business only [...]

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What is CIS?

CIS stands for Construction Industry Scheme.  Under the scheme, contractors make deductions from their payments to subcontractors. They then pay the amounts they deduct over to HMRC, and they [...]