1. Starter strip for lap siding. Install a ¼ in. level starter strip under the first course of lap siding. Overlap courses at least 1 1/4 in.
2. Butt lap siding against vertical trim pieces at inside corners. Wood or PVC 2x2s can be used, but vinyl inside corner trim, similar in profile to a W valley flashing, is designed for use with fiber cement. The use of vinyl eliminates corrosion issues.
3. If possible, join lap siding over a stud. Stagger each butt joint at least a stud or two from the one below If a joint falls between studs, use an off-stud joiner plate
4. Regardless of where joints fall, back them up with joint flashing splines. These can be made by cutting 6-in wide pieces of housewrap or aluminum coil-stock. If using coil-stock, bend the top edge 90-degree so it can hook over the top of the siding panel. This allows it to be installed without nails and to move with the panel.
5. Leave a 1/8-in. gap between the siding and the edge of wood trim to accommodate dimensional changes in the wood. Seal the joint with caulk.
Selected from: https://www.jlconline.com/photos/fiber-cement-siding-details