Definicja gross payment voucher

A form that you have to fill out when you make a payment to a subcontractor in possession of construction tax certificate, under the terms of the UK Construction Industry Scheme.

The form, which goes by the number CIS23, shows the details of the payment.

You retain one copy for yourself and send one to the Inland Revenue or, if you prefer, you can send them an EDI file with the same information instead.