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The Income Tax (Construction Industry Scheme) Regulations 2005

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  1. Introductory Text

  2. PART 1 INTRODUCTION

    1. 1.Citation and commencement

    2. 2.Interpretation

  3. PART 2 CONTRACTORS

    1. 3.Multiple contractors

    2. 4.Monthly return

    3. 5.Scheme representative

    4. 6.Verification etc of registration status of sub-contractor and nominee

  4. PART 3 PAYMENT AND RECOVERY OF AMOUNTS DEDUCTED UNDER SECTION 61

    1. 7.Payment, due date for payment of amounts deducted and receipts

    2. 8.Quarterly tax periods

    3. 9.Recovery from sub-contractor of amount not deducted by contractor

    4. 10.Return and certificate if amount may be unpaid

    5. 11.Notice and certificate if amount may be unpaid

    6. 12.Certificate after inspection of records of contractors and sub-contractors

    7. 13.Determination of amounts payable by contractor and appeal against determination

    8. 14.Interest on amounts overdue

    9. 15.Interest on amount overpaid

    10. 16.Recovery of amount unpaid and interest

    11. 17.In-year repayments of provisional excess credit

  5. PART 4 PAYMENTS EXCEPTED FROM SECTION 60

    1. 18.Small payments

    2. 19.Work carried out on land owned by person to whom payment is made

    3. 20.Reverse premiums

    4. 21.Payments as agent of a local education authority

    5. 22.Payments in respect of property used for business

    6. 23.Arrangements involving public bodies

    7. 24.Charities

  6. PART 5 REGISTRATION OF SUB-CONTRACTORS

    1. 25.Registration for gross payment or for payment under deduction and cancellation of registration for payment under deduction

    2. 26.Cancellation of registration for gross payment

  7. PART 6 CONDITIONS TO BE SATISFIED FOR GROSS PAYMENT

    1. Business test

      1. 27.Evidence prescribed to satisfy the business test

    2. Turnover test

      1. 28.Minimum turnover

      2. 29.Evidence prescribed to satisfy the turnover test

      3. 30.Number of partners or relevant persons

      4. 31.Turnover test treated as satisfied in prescribed circumstances

    3. Compliance test

      1. 32.Exceptions from compliance obligations

      2. 33.Absence abroad – evidence of living outside the United Kingdom

      3. 34.Absence abroad – evidence of compliance with tax obligations

      4. 35.Evidence of unemployment

      5. 36.Evidence of full-time education

      6. 37.Interpretation

  8. PART 7 ELECTRONIC COMMUNICATIONS

    1. 38.Interpretation

    2. 39.Whether information has been delivered electronically

    3. 40.Proof of content of electronic delivery

    4. 41.Proof of identity of person sending or receiving electronic delivery

    5. 42.Information sent electronically on behalf of a person

    6. 43.Proof of delivery of information sent electronically

    7. 44.Proof of payment sent electronically

    8. 45.Mandatory electronic payment

    9. 46.Contractor in default if specified payment not received by applicable due date

    10. 47.Default notice and appeal

    11. 48.Default surcharge

    12. 49.Surcharge notice and appeal

  9. PART 8 SUPPLEMENTARY PROVISIONS

    1. 50.Delegation of Commissioners for Her Majesty’s Revenue and Customs' functions

    2. 51.Inspection of records of contractors and sub-contractors

    3. 52.Inspection of records of sub-contractors – additional provisions

    4. 53.Information as to change of control of close company

    5. 54.Death of contractor

    6. 55.Service by post

    7. 56.Application by the Commissioners for Her Majesty’s Revenue and Customs of sums deducted under section 61

    8. 57.Certificate that sum due

    9. 58.Payment by cheque

    10. 59.Appeals: supplementary provisions

    11. 60.Transitional provisions, savings and revocation

  10. Signature

    1. SCHEDULE 1

      TRANSITIONAL PROVISIONS AND SAVINGS

      1. PART 1 GENERAL PROVISIONS

        1. 1.Continuity of the law

        2. 2.Paragraph 1 does not apply to any change in the...

        3. 3.Anything which— (a) has been done, or has effect as...

        4. 4.Any reference (express or implied) in these Regulations or any...

        5. 5.Any reference (express or implied) in these Regulations to—

        6. 6.Any reference (express or implied) in these Regulations to contractors,...

        7. 7.Paragraphs 4, 5 and 6 apply only in so far...

        8. 8.Paragraph 6 is without prejudice to the generality of paragraph...

        9. 9.These Regulations have effect in relation to sums liable, under...

        10. 10.Paragraph 9 is without prejudice to the generality of paragraphs...

        11. 11.Paragraphs 1 to 10 have effect instead of paragraph (b)...

        12. 12.General saving for old savings

        13. 13.Interpretation

      2. PART 2 SPECIFIC PROVISIONS

        1. 1.Interest on unpaid amounts: disapplication of regulation 14 for tax years before the tax year ending 5th April 1993

        2. 2.Interest on overpaid tax: disapplication of regulation 15 for tax years before the tax year ending 5th April 1993

    2. SCHEDULE 2

      REVOCATIONS

  12. Explanatory Note

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