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Updated to reflect the 2/2/2011 document addenda for the LEED 2009 for Existing Buildings: Operations and Maintenance Rating Systemize built environment has a profound impact on our natural environment,
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R&ampCIS stands for the Construction Industry Scheme, which is a set of rules and regulations created by HM Revenue and Customs (HMRC) in the UK to regulate payments made by contractors to subcontractors in the construction industry.
Contractors in the construction industry are required to file R&ampCIS returns with HMRC.
R&ampCIS returns can be filled out and submitted online through the HMRC website or using commercial software.
The purpose of R&ampCIS is to ensure that subcontractors in the construction industry pay the correct amount of tax and National Insurance contributions.
R&ampCIS returns require information about payments made to subcontractors, deductions made, and details of subcontractors.
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