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see our internal CIS Manual. Go to hmrc.gov.uk/manuals/cisrmanual/cisr13040.htm. Agencies as subcontractors. Where a worker is supplied to a contractor The CIS Help and User Guide will take you through the features and settings for the Sicon Construction Industry Scheme CIS module for Sage 200.HM Revenue and Customs Booklet CIS340 - Construction Industry Scheme - Guide for contractors and subcontractors. This booklet explains the arrangements for HMRC have produced a comprehensive booklet CIS340 Construction Industry Scheme - Guide for contractors and subcontractors available on the gov.uk website The Construction Industry Scheme (CIS) is a set of special rules for handling payments for See an index of construction operations in HMRC's CIS Manual Forms, publications and manuals for the Construction Industry Scheme. This guidance explains the duties of both contractors and sub-contractors within the Construction Industry Scheme.

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