Activities covered by scheme

Ancillary services

Annual return (CIS36)

Black economy

Businesses, application to

Certificate SC60

Classes of subcontractors

Development corporations, application to

Exemption certificate (714)

Flat rate deduction at source (SC60)


Gross payment status

Housing associations, application to

Identification of contractors and subcontractors

Local authorities, application to

Non-industry businesses annual expenditure limit


Private individuals annual expenditure limit

Regulation of payments between contractors and subcontractors

Voucher (715)