25. HM Revenue & Customs requirements - construction work
Where the Service involves construction work the Supplier shall satisfy the Buyer that the Supplier has properly registered with HM Revenue and Customs for the Construction Industry Scheme (CIS) and holds a Unique Taxpayer Reference (UTR) number. The Supplier must present the Buyer with suitable evidence of registration with HM Revenue and Customs before any payment is made to the Supplier for construction work. The Supplier must similarly check the exemption of all sub-Suppliers before similar payment is made to them.