Definicja tax payment voucher
A form that you have to fill out when you make a payment to a subcontractor in possession of a registration card, under the terms of the UK Construction Industry Scheme.
The form, which goes by the number CIS25, shows how much you have paid and how much tax you have withheld.
You retain one copy for yourself and send one to the subcontractor. You also send a copy to the Inland Revenue or, if you prefer, you can send them an EDI file with the same information instead.
Słownik i definicje SAPa na T.