ECH4035 - Employer and Contractor's Role: Construction Industry Scheme (CIS) Legislation
The main sections of the legislation, which required
contractors to operate CIS for the scheme up to 5-4-2007, are
- Primary legislation
-
- from S559 ICTA 1988
- Income Tax (Subcontractors in the Construction Industry) Regulations 1993,SI No.743
-
- Regulation 5 (Record of individual payment made and of amount deducted)
- Regulation 8 (Monthly payment of amounts deducted to collector)
- Regulation 9 (Quarterly payment of amounts deducted to collector)
- Regulation 40A (Returns by contractor at end of year)
- Regulation 41 (Inspection of records of contractors and subcontractors).
The main sections of the legislation for the scheme from 6-4-2007 are
- Primary legislation
-
- S57-77 FA 2004
- Income Tax (Construction Industry Scheme) Regulations 2005, SI 2045
-
- Regulation 4(1) (monthly return by contractor
- Regulation 4(5) (making a return declaration)
- Regulation 4(8) (statement of payments made to subcontractors)
- Regulation 7(1) (monthly payment of amounts deducted to HMRC)
- Regulation 8(1) (quarterly payment of amounts deducted to HMRC)
- Regulation 51 (inspection of contractor’s records)
- Regulation 52 (inspection of subcontractor’s records)
- Regulation 53 (change in control in a close company)
On any occasion where there is a dispute with a contractor or you need to quote legislation, you should use the actual text of the Regulations.
