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Date: Tue, 4 Aug 2026 02:00:31 -0400 (EDT)
From: NumberMill Limited <referrals-numbermill.co.uk@shared1.ccsend.com>
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To: sue@sarahharvey.com
Subject: Beyond CIS: Building a Compliant Workforce Strategy
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Email from NumberMill =E2=80=8A Is Your CIS Strategy Still Fit for Purpose?=
Why compliance is no longer enough For many recruitment agencies operating=
within the construction sector, the Construction Industry Scheme (CIS) has=
long been an established way of engaging subcontractors. However, with inc=
reasing scrutiny from HMRC, evolving employment status rules and a greater =
focus on compliance across the temporary labour market, agencies can no lon=
ger afford to view CIS as simply another payroll option. Today, the real qu=
estion isn't whether you can use CIS - it's whether you're using it appropr=
iately. At NumberMill, we're seeing more agencies review their engagement m=
odels to ensure they remain commercially effective while meeting increasing=
ly complex regulatory expectations. A compliant payroll solution should not=
only protect your business from unnecessary risk but also provide contract=
ors with a transparent and reliable payment experience. CIS is About More T=
han Tax Deductions Although the Construction Industry Scheme is designed to=
simplify how tax is collected from subcontractors, successful CIS engageme=
nt relies on much more than processing deductions. Before deciding whether =
CIS is appropriate, agencies should consider several key factors, including=
: Is the individual genuinely self-employed? Does the role fall within qual=
ifying construction operations? Is there significant Supervision, Direction=
or Control (SDC)? Does the engagement align with HMRC's employment status =
guidance? Getting these questions right at the outset helps reduce the risk=
of future challenges while providing confidence to both clients and worker=
s. Why Employment Status Matters More Than Ever One of the biggest misconce=
ptions surrounding CIS is that anyone working on a construction site can au=
tomatically be paid under the scheme. In reality, employment status remains=
fundamental. If an individual works under significant supervision, directi=
on or control, or their working arrangements more closely resemble employme=
nt, PAYE may be the more appropriate solution. Choosing the correct engagem=
ent model isn't simply about compliance - it protects your agency from pote=
ntial liabilities, preserves client relationships and supports long-term bu=
siness resilience. Building Compliance Into Your Workforce Strategy Rather =
than treating payroll as an administrative function, leading recruitment bu=
sinesses are increasingly viewing it as part of their wider risk management=
strategy. That means partnering with providers who can: Assess worker enga=
gement models Verify subcontractors correctly Administer CIS compliantly Ke=
ep pace with HMRC guidance Support agencies when legislation evolves Payrol=
l should enable growth - not create uncertainty. Expert Support When You Ne=
ed It At NumberMill, we work alongside recruitment agencies to help them ma=
ke informed decisions about CIS, PAYE and alternative workforce solutions. =
Whether you're reviewing your current processes, expanding your constructio=
n desk or simply looking for reassurance that your engagement model remains=
compliant, our specialists can provide practical guidance tailored to your=
business. Need a second opinion? If you're unsure whether CIS remains the =
right solution for your workforce, speak to the NumberMill team today. We'l=
l help you assess your options, minimise compliance risk and build a payrol=
l strategy that supports your business as it grows. To learn more about our=
CIS and payroll solutions, visit: www.numbermill.co.uk/cis Contact our tea=
m for a no-obligation conversation: https://numbermill.co.uk/contact/ Furth=
er Reading: =EF=BB=BFConstruction Industry Scheme: a guide for contractors =
and subcontractors (CIS 340) Read More =E2=80=8A NumberMill Ltd | Focus 3=
1 - East Wing Mark Road | Hemel Hempstead, HP2 7BW GB Unsubscribe | Update =
Profile | Constant Contact Data Notice
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x 20px;" align=3D"left" valign=3D"top">
<h2 style=3D"text-align: justify; font-family: Arial,Verdana,Helvetica,sans=
-serif; color: #606d78; font-size: 22px; font-weight: bold; margin: 0;" ali=
gn=3D"justify"><span style=3D"font-family: Segoe UI, Lucida Grande, Tahoma,=
sans-serif;">Why compliance is no longer enough</span></h2>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><br></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><span style=
=3D"font-size: 16px; font-family: Segoe UI, Lucida Grande, Tahoma, sans-ser=
if; color: rgb(110, 117, 123);">For many recruitment agencies operating wit=
hin the construction sector, the Construction Industry Scheme (CIS) has lon=
g been an established way of engaging subcontractors.</span></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><br></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><span style=
=3D"font-size: 16px; font-family: Segoe UI, Lucida Grande, Tahoma, sans-ser=
if; color: rgb(110, 117, 123);">However, with increasing scrutiny from HMRC=
, evolving employment status rules and a greater focus on compliance across=
the temporary labour market, agencies can no longer afford to view CIS as =
simply another payroll option.</span></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><br></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><span style=
=3D"font-size: 16px; font-family: Segoe UI, Lucida Grande, Tahoma, sans-ser=
if; color: rgb(110, 117, 123);">Today, the real question isn't whether you =
can use CIS - it's whether you're using it appropriately.</span></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><br></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><span style=
=3D"font-size: 16px; font-family: Segoe UI, Lucida Grande, Tahoma, sans-ser=
if; color: rgb(110, 117, 123);">At NumberMill, we're seeing more agencies r=
eview their engagement models to ensure they remain commercially effective =
while meeting increasingly complex regulatory expectations. A compliant pay=
roll solution should not only protect your business from unnecessary risk b=
ut also provide contractors with a transparent and reliable payment experie=
nce.</span></p>
</td> </tr> </table> </td> </tr> </table> <table class=3D"layout layout--1=
-column" style=3D"table-layout: fixed;" width=3D"100%" border=3D"0" cellpad=
ding=3D"0" cellspacing=3D"0"> <tr> <td class=3D"column column--1 scale stac=
k" style=3D"width: 100%;" align=3D"center" valign=3D"top">
<table class=3D"divider" width=3D"100%" cellpadding=3D"0" cellspacing=3D"0"=
border=3D"0"> <tr> <td class=3D"divider_container content-padding-horizont=
al" style=3D"padding: 10px 20px;" width=3D"100%" align=3D"center" valign=3D=
"top"> <table class=3D"divider_content-row" style=3D"height: 1px; width: 10=
0%;" cellpadding=3D"0" cellspacing=3D"0" border=3D"0"> <tr> <td class=3D"di=
vider_content-cell" style=3D"padding-bottom: 1px; height: 1px; line-height:=
1px; background-color: #B2866F; border-bottom-width: 0px;" height=3D"1" al=
ign=3D"center" bgcolor=3D"#B2866F"> <img alt=3D"" width=3D"5" height=3D"1" =
border=3D"0" hspace=3D"0" vspace=3D"0" src=3D"https://imgssl.constantcontac=
t.com/letters/images/1101116784221/S.gif" style=3D"display: block; height: =
1px; width: 5px;"> </td> </tr> </table> </td> </tr> </table> </td> </tr> </=
table> <table class=3D"layout layout--1-column" style=3D"table-layout: fixe=
d;" width=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0"> <tr> <=
td class=3D"column column--1 scale stack" style=3D"width: 100%;" align=3D"c=
enter" valign=3D"top"> <table class=3D"text text--padding-vertical" width=
=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"table-l=
ayout: fixed;"> <tr> <td class=3D"text_content-cell content-padding-horizon=
tal" style=3D"text-align: left; font-family: Arial,Verdana,Helvetica,sans-s=
erif; color: #403F42; font-size: 12px; line-height: 1.2; display: block; wo=
rd-wrap: break-word; padding: 10px 20px;" align=3D"left" valign=3D"top">
<h2 style=3D"text-align: justify; font-family: Arial,Verdana,Helvetica,sans=
-serif; color: #606d78; font-size: 22px; font-weight: bold; margin: 0;" ali=
gn=3D"justify"><span style=3D"font-size: 17px; color: rgb(193, 159, 134); f=
ont-family: Segoe UI, Lucida Grande, Tahoma, sans-serif;">CIS is About More=
Than Tax Deductions</span></h2>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><br></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><span style=
=3D"font-size: 16px; font-family: Segoe UI, Lucida Grande, Tahoma, sans-ser=
if; color: rgb(110, 117, 123);">Although the Construction Industry Scheme i=
s designed to simplify how tax is collected from subcontractors, successful=
CIS engagement relies on much more than processing deductions.</span></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><br></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><span style=
=3D"font-size: 16px; font-family: Segoe UI, Lucida Grande, Tahoma, sans-ser=
if; color: rgb(110, 117, 123);">Before deciding whether CIS is appropriate,=
agencies should consider several key factors, including:</span></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><br></p>
<ul style=3D"margin-top: 0; margin-bottom: 0;">
<li style=3D"font-size: 16px; text-align: justify; color: rgb(110, 117, 123=
);"><span style=3D"font-size: 16px; font-family: Segoe UI, Lucida Grande, T=
ahoma, sans-serif; color: rgb(110, 117, 123);">Is the individual genuinely =
self-employed?</span></li>
<li style=3D"font-size: 16px; text-align: justify; color: rgb(110, 117, 123=
);"><span style=3D"font-size: 16px; font-family: Segoe UI, Lucida Grande, T=
ahoma, sans-serif; color: rgb(110, 117, 123);">Does the role fall within qu=
alifying construction operations?</span></li>
<li style=3D"font-size: 16px; text-align: justify; color: rgb(110, 117, 123=
);"><span style=3D"font-size: 16px; font-family: Segoe UI, Lucida Grande, T=
ahoma, sans-serif; color: rgb(110, 117, 123);">Is there significant Supervi=
sion, Direction or Control (SDC)?</span></li>
<li style=3D"font-size: 16px; text-align: justify; color: rgb(110, 117, 123=
);"><span style=3D"font-size: 16px; font-family: Segoe UI, Lucida Grande, T=
ahoma, sans-serif; color: rgb(110, 117, 123);">Does the engagement align wi=
th HMRC's employment status guidance?</span></li>
</ul>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><br></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><span style=
=3D"font-size: 16px; font-family: Segoe UI, Lucida Grande, Tahoma, sans-ser=
if; color: rgb(110, 117, 123);">Getting these questions right at the outset=
helps reduce the risk of future challenges while providing confidence to b=
oth clients and workers.</span></p>
</td> </tr> </table> </td> </tr> </table> <table class=3D"layout layout--1=
-column" style=3D"table-layout: fixed;" width=3D"100%" border=3D"0" cellpad=
ding=3D"0" cellspacing=3D"0"> <tr> <td class=3D"column column--1 scale stac=
k" style=3D"width: 100%;" align=3D"center" valign=3D"top">
<table class=3D"divider" width=3D"100%" cellpadding=3D"0" cellspacing=3D"0"=
border=3D"0"> <tr> <td class=3D"divider_container content-padding-horizont=
al" style=3D"padding: 10px 20px;" width=3D"100%" align=3D"center" valign=3D=
"top"> <table class=3D"divider_content-row" style=3D"height: 1px; width: 10=
0%;" cellpadding=3D"0" cellspacing=3D"0" border=3D"0"> <tr> <td class=3D"di=
vider_content-cell" style=3D"padding-bottom: 1px; height: 1px; line-height:=
1px; background-color: #B2866F; border-bottom-width: 0px;" height=3D"1" al=
ign=3D"center" bgcolor=3D"#B2866F"> <img alt=3D"" width=3D"5" height=3D"1" =
border=3D"0" hspace=3D"0" vspace=3D"0" src=3D"https://imgssl.constantcontac=
t.com/letters/images/1101116784221/S.gif" style=3D"display: block; height: =
1px; width: 5px;"> </td> </tr> </table> </td> </tr> </table> </td> </tr> </=
table> <table class=3D"layout layout--1-column" style=3D"table-layout: fixe=
d;" width=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0"> <tr> <=
td class=3D"column column--1 scale stack" style=3D"width: 100%;" align=3D"c=
enter" valign=3D"top"> <table class=3D"text text--padding-vertical" width=
=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"table-l=
ayout: fixed;"> <tr> <td class=3D"text_content-cell content-padding-horizon=
tal" style=3D"text-align: left; font-family: Arial,Verdana,Helvetica,sans-s=
erif; color: #403F42; font-size: 12px; line-height: 1.2; display: block; wo=
rd-wrap: break-word; padding: 10px 20px;" align=3D"left" valign=3D"top">
<h2 style=3D"text-align: justify; font-family: Arial,Verdana,Helvetica,sans=
-serif; color: #606d78; font-size: 22px; font-weight: bold; margin: 0;" ali=
gn=3D"justify"><span style=3D"font-size: 17px; font-family: Segoe UI, Lucid=
a Grande, Tahoma, sans-serif; color: rgb(193, 159, 134);">Why Employment St=
atus Matters More Than Ever</span></h2>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><br></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><span style=
=3D"font-size: 16px; font-family: Segoe UI, Lucida Grande, Tahoma, sans-ser=
if; color: rgb(110, 117, 123);">One of the biggest misconceptions surroundi=
ng CIS is that anyone working on a construction site can automatically be p=
aid under the scheme.</span></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><br></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><span style=
=3D"font-size: 16px; font-family: Segoe UI, Lucida Grande, Tahoma, sans-ser=
if; color: rgb(110, 117, 123);">In reality, employment status remains funda=
mental. If an individual works under significant supervision, direction or =
control, or their working arrangements more closely resemble employment, PA=
YE may be the more appropriate solution.</span></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><br></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><span style=
=3D"font-size: 16px; font-family: Segoe UI, Lucida Grande, Tahoma, sans-ser=
if; color: rgb(110, 117, 123);">Choosing the correct engagement model isn't=
simply about compliance - it protects your agency from potential liabiliti=
es, preserves client relationships and supports long-term business resilien=
ce.</span></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><br></p>
<h2 style=3D"text-align: justify; font-family: Arial,Verdana,Helvetica,sans=
-serif; color: #606d78; font-size: 22px; font-weight: bold; margin: 0;" ali=
gn=3D"justify"><span style=3D"font-size: 17px; font-family: Segoe UI, Lucid=
a Grande, Tahoma, sans-serif; color: rgb(193, 159, 134);">Building Complian=
ce Into Your Workforce Strategy</span></h2>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><br></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><span style=
=3D"font-size: 16px; font-family: Segoe UI, Lucida Grande, Tahoma, sans-ser=
if; color: rgb(110, 117, 123);">Rather than treating payroll as an administ=
rative function, leading recruitment businesses are increasingly viewing it=
as part of their wider risk management strategy.</span></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><span style=
=3D"font-size: 16px; font-family: Segoe UI, Lucida Grande, Tahoma, sans-ser=
if; color: rgb(110, 117, 123);">That means partnering with providers who ca=
n:</span></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><br></p>
<ul style=3D"margin-top: 0; margin-bottom: 0;">
<li style=3D"font-size: 16px; color: rgb(110, 117, 123);"><span style=3D"fo=
nt-size: 16px; font-family: Segoe UI, Lucida Grande, Tahoma, sans-serif; co=
lor: rgb(110, 117, 123);">Assess worker engagement models</span></li>
<li style=3D"font-size: 16px; color: rgb(110, 117, 123);"><span style=3D"fo=
nt-size: 16px; font-family: Segoe UI, Lucida Grande, Tahoma, sans-serif; co=
lor: rgb(110, 117, 123);">Verify subcontractors correctly</span></li>
<li style=3D"font-size: 16px; color: rgb(110, 117, 123);"><span style=3D"fo=
nt-size: 16px; font-family: Segoe UI, Lucida Grande, Tahoma, sans-serif; co=
lor: rgb(110, 117, 123);">Administer CIS compliantly</span></li>
<li style=3D"font-size: 16px; color: rgb(110, 117, 123);"><span style=3D"fo=
nt-size: 16px; font-family: Segoe UI, Lucida Grande, Tahoma, sans-serif; co=
lor: rgb(110, 117, 123);">Keep pace with HMRC guidance</span></li>
<li style=3D"font-size: 16px; color: rgb(110, 117, 123);"><span style=3D"fo=
nt-size: 16px; font-family: Segoe UI, Lucida Grande, Tahoma, sans-serif; co=
lor: rgb(110, 117, 123);">Support agencies when legislation evolves</span><=
/li>
</ul>
<p style=3D"margin: 0;"><br></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><span style=
=3D"font-size: 16px; font-family: Segoe UI, Lucida Grande, Tahoma, sans-ser=
if; color: rgb(110, 117, 123);">Payroll should enable growth - not create u=
ncertainty.</span></p>
</td> </tr> </table> </td> </tr> </table> <table class=3D"layout layout--1=
-column" style=3D"table-layout: fixed;" width=3D"100%" border=3D"0" cellpad=
ding=3D"0" cellspacing=3D"0"> <tr> <td class=3D"column column--1 scale stac=
k" style=3D"width: 100%;" align=3D"center" valign=3D"top">
<table class=3D"divider" width=3D"100%" cellpadding=3D"0" cellspacing=3D"0"=
border=3D"0"> <tr> <td class=3D"divider_container content-padding-horizont=
al" style=3D"padding: 10px 20px;" width=3D"100%" align=3D"center" valign=3D=
"top"> <table class=3D"divider_content-row" style=3D"height: 1px; width: 10=
0%;" cellpadding=3D"0" cellspacing=3D"0" border=3D"0"> <tr> <td class=3D"di=
vider_content-cell" style=3D"padding-bottom: 1px; height: 1px; line-height:=
1px; background-color: #B2866F; border-bottom-width: 0px;" height=3D"1" al=
ign=3D"center" bgcolor=3D"#B2866F"> <img alt=3D"" width=3D"5" height=3D"1" =
border=3D"0" hspace=3D"0" vspace=3D"0" src=3D"https://imgssl.constantcontac=
t.com/letters/images/1101116784221/S.gif" style=3D"display: block; height: =
1px; width: 5px;"> </td> </tr> </table> </td> </tr> </table> <table class=
=3D"text text--padding-vertical" width=3D"100%" border=3D"0" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"table-layout: fixed;"> <tr> <td class=3D"tex=
t_content-cell content-padding-horizontal" style=3D"text-align: left; font-=
family: Arial,Verdana,Helvetica,sans-serif; color: #403F42; font-size: 12px=
; line-height: 1.2; display: block; word-wrap: break-word; padding: 10px 20=
px;" align=3D"left" valign=3D"top">
<h2 style=3D"text-align: justify; font-family: Arial,Verdana,Helvetica,sans=
-serif; color: #606d78; font-size: 22px; font-weight: bold; margin: 0;" ali=
gn=3D"justify"><span style=3D"font-size: 17px; color: rgb(193, 159, 134); f=
ont-family: Segoe UI, Lucida Grande, Tahoma, sans-serif;">Expert Support Wh=
en You Need It</span></h2>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><br></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><span style=
=3D"font-size: 17px; color: rgb(110, 117, 123); font-family: Segoe UI, Luci=
da Grande, Tahoma, sans-serif;">At NumberMill, we work alongside recruitmen=
t agencies to help them make informed decisions about CIS, PAYE and alterna=
tive workforce solutions.</span></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><br></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><span style=
=3D"font-size: 17px; color: rgb(110, 117, 123); font-family: Segoe UI, Luci=
da Grande, Tahoma, sans-serif;">Whether you're reviewing your current proce=
sses, expanding your construction desk or simply looking for reassurance th=
at your engagement model remains compliant, our specialists can provide pra=
ctical guidance tailored to your business.</span></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><br></p>
<h3 style=3D"text-align: justify; font-family: Arial,Verdana,Helvetica,sans=
-serif; color: #717a80; font-size: 18px; font-weight: bold; margin: 0;" ali=
gn=3D"justify"><span style=3D"font-size: 17px; color: rgb(193, 159, 134); f=
ont-family: Segoe UI, Lucida Grande, Tahoma, sans-serif;">Need a second opi=
nion?</span></h3>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><br></p>
<p style=3D"text-align: justify; margin: 0;" align=3D"justify"><span style=
=3D"font-size: 17px; color: rgb(110, 117, 123); font-family: Segoe UI, Luci=
da Grande, Tahoma, sans-serif;">If you're unsure whether CIS remains the ri=
ght solution for your workforce, speak to the NumberMill team today. We'll =
help you assess your options, minimise compliance risk and build a payroll =
strategy that supports your business as it grows.</span></p>
<p style=3D"text-align: center; margin: 0;" align=3D"center"><br></p>
<p style=3D"text-align: center; margin: 0;" align=3D"center"><span style=3D=
"font-size: 16px; color: rgb(110, 117, 123); font-family: Segoe UI, Lucida =
Grande, Tahoma, sans-serif;">To learn more about our CIS and payroll soluti=
ons, visit:</span></p>
<p style=3D"text-align: center; margin: 0;" align=3D"center"><a href=3D"htt=
ps://c9qtwbvab.cc.rs6.net/tn.jsp?f=3D001xHuNf-Xej1bvk1moVB1LY7kH48eGSw3yqUx=
9X17FzLMi8tc_slEOVf7WDbHfQGfBsw9dl4J8Hz8F5qiy_Os863giVS8yvH48Lo1MDxcKBBMI0L=
X0ca5vfwenfbcUm-Hu5CSC64ERUSwIwmYgEcofLOuuxeNi5tcx&c=3D4SJgZGSqPxWKcIi_ZUi5=
KXqyE6wsTdPahsHKdwkzb7fpYmxOFKsTKw=3D=3D&ch=3D62iWCKjKdrssM8dHsvac-VmPGuxRM=
KOw6lrMIYaPothPgRhBN-HhCA=3D=3D" rel=3D"noopener noreferrer" target=3D"_bla=
nk" style=3D"font-size: 16px; font-family: Segoe UI, Lucida Grande, Tahoma,=
sans-serif; color: #48a199; font-weight: normal; text-decoration: underlin=
e; font-style: normal;">www.numbermill.co.uk/cis</a></p>
<p style=3D"text-align: center; margin: 0;" align=3D"center"><br></p>
<p style=3D"text-align: center; margin: 0;" align=3D"center"><span style=3D=
"font-size: 16px; color: rgb(110, 117, 123); font-family: Segoe UI, Lucida =
Grande, Tahoma, sans-serif;">Contact our team for a no-obligation conversat=
ion:</span></p>
<p style=3D"text-align: center; margin: 0;" align=3D"center"><a href=3D"htt=
ps://c9qtwbvab.cc.rs6.net/tn.jsp?f=3D001xHuNf-Xej1bvk1moVB1LY7kH48eGSw3yqUx=
9X17FzLMi8tc_slEOVf1O7_Mttz4lHKFwKPHls-UbHkVyRc-sLhffm8owabepouCpKosHm8wk09=
bsgRa-LMNIC-lUsA6ARJwjaLazliw_HXr99gq23YgDnU_GERqDgmoMcugSKh4=3D&c=3D4SJgZG=
SqPxWKcIi_ZUi5KXqyE6wsTdPahsHKdwkzb7fpYmxOFKsTKw=3D=3D&ch=3D62iWCKjKdrssM8d=
Hsvac-VmPGuxRMKOw6lrMIYaPothPgRhBN-HhCA=3D=3D" rel=3D"noopener noreferrer" =
target=3D"_blank" style=3D"font-size: 16px; font-family: Segoe UI, Lucida G=
rande, Tahoma, sans-serif; color: #48a199; font-weight: normal; text-decora=
tion: underline; font-style: normal;">https://numbermill.co.uk/contact/</a>=
</p>
</td> </tr> </table> </td> </tr> </table> <table class=3D"layout layout--1=
-column" style=3D"table-layout: fixed;" width=3D"100%" border=3D"0" cellpad=
ding=3D"0" cellspacing=3D"0"> <tr> <td class=3D"column column--1 scale stac=
k" style=3D"width: 100%;" align=3D"center" valign=3D"top">
<table class=3D"divider" width=3D"100%" cellpadding=3D"0" cellspacing=3D"0"=
border=3D"0"> <tr> <td class=3D"divider_container content-padding-horizont=
al" style=3D"padding: 10px 20px;" width=3D"100%" align=3D"center" valign=3D=
"top"> <table class=3D"divider_content-row" style=3D"height: 1px; width: 10=
0%;" cellpadding=3D"0" cellspacing=3D"0" border=3D"0"> <tr> <td class=3D"di=
vider_content-cell" style=3D"padding-bottom: 1px; height: 1px; line-height:=
1px; background-color: #B2866F; border-bottom-width: 0px;" height=3D"1" al=
ign=3D"center" bgcolor=3D"#B2866F"> <img alt=3D"" width=3D"5" height=3D"1" =
border=3D"0" hspace=3D"0" vspace=3D"0" src=3D"https://imgssl.constantcontac=
t.com/letters/images/1101116784221/S.gif" style=3D"display: block; height: =
1px; width: 5px;"> </td> </tr> </table> </td> </tr> </table> </td> </tr> </=
table> <table class=3D"layout layout--1-column" style=3D"table-layout: fixe=
d;" width=3D"100%" border=3D"0" cellpadding=3D"0" cellspacing=3D"0"> <tr> <=
td class=3D"column column--1 scale stack" style=3D"width: 100%;" align=3D"c=
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layout: fixed;"> <tr> <td class=3D"text_content-cell content-padding-horizo=
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serif; color: #717a80; font-size: 18px; line-height: 1.2; display: block; w=
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font-size: 17px; color: rgb(110, 117, 123); font-family: Segoe UI, Lucida G=
rande, Tahoma, sans-serif;">Further Reading:</span><span style=3D"font-weig=
ht: normal; font-size: 16px; font-family: Segoe UI, Lucida Grande, Tahoma, =
sans-serif; color: rgb(110, 117, 123);"> Construction Industry Sche=
me: a guide for contractors and subcontractors (CIS 340)</span></p></td> </=
tr> </table> <table class=3D"text text--article text--padding-vertical" w=
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