Complete your CIS monthly compliance
- 9 steps
UK Act of Parliament
2004
United Kingdom
Finance Act 2004
At a glance
Enforced by
What's here
41 compliance obligations, 26 practical guides · 13 journeys · 16 statutory instruments
Penalty landscape
6 of 41 obligations carry a fine up to £3,000. 7 carry different penalties and 28 have no criminal penalty — flagged in the list below.
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 22
- Director or Officer 6
- Trader 5
- Client 2
- Operator 1
Plus 5 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Step-by-step journeys using this legislation
Walkthroughs that take you from a real business situation to compliance.
Protect your business from CIS supply chain fraud
- 4 steps
Fix CIS payment errors
- 6 steps
CIS compliance quick check
- 7 steps
Keep and maintain your gross payment status
- 5 steps
I've made a CIS mistake - how to fix it
- 8 steps
- 1 requirement
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Direct — cites this Act
21 guidesAm I a 'deemed contractor' under CIS?
Apply for CIS gross payment status
CIS for small builders - what you actually need to know
CIS nil returns - when you must file and when you don't
CIS registration does not determine employment status
Calculate CIS deductions
Claim a refund for CIS deductions
Common CIS mistakes and how to avoid them
Supporting — topic alignment
3 guidesMentioned in related content
2 guidesOther Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 749 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 110 duties
- Licensing Act 2003 2003 105 duties
- Merchant Shipping Act 1995 1995 97 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 86 duties
Directors and Officers also bound by 224 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 75 duties
- Companies Act 2006 2006 63 duties
- Insolvency Act 1986 1986 46 duties
- CCBSA 2014 2014 22 duties
- CAICEA 2004 2004 18 duties
Traders also bound by 219 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 952 duties
- TULRCA 1992 1992 39 duties
- Companies Act 2006 2006 39 duties
- Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013 2013 39 duties
- The Customs (Import Duty) (EU Exit) Regulations 2018 2018 33 duties
Clients also bound by 30 other Acts (top 5 shown)
- Construction (Design and Management) Regulations 2015 2015 89 duties
- Building Regulations (Northern Ireland) 2012 2012 14 duties
- Building (Higher-Risk Buildings Procedures) (England) Regulations 2023 2023 10 duties
- Medicines for Human Use (Clinical Trials) Regulations 2004 2004 10 duties
- Building Regulations 2010 2010 10 duties
Operators also bound by 125 other Acts (top 5 shown)
- Space Industry Regulations 2021 2021 71 duties
- Payment Services Regulations 2017 2017 41 duties
- Air Navigation Order 2016 2016 34 duties
- The Quarries Regulations 1999 1999 31 duties
- Reservoirs Act (Northern Ireland) 2015 2015 22 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part 1 — Excise duties
Browse 15 other sections in this Part — procedural / definitional / commencement
Rates of tobacco products duty
Rate of duty on beer
Rates of duty on wine and made-wine
Duty stamps for spirits etc
Rates
Road fuel gas
Definition of “fuel oil”
Mixing of rebated oil
Biodiesel
Fuel substitutes
Warehousing
Treatment of certain energy products
General betting duty: pool betting
Rates of gaming duty
Fee for payment of duty by credit card
Part 2 — Value added tax
Browse 4 other sections in this Part — procedural / definitional / commencement
Part 3 — Income tax, corporation tax and capital gains tax
Charge and main rate for financial year 2005
- Pay Corporation Tax at the 30% rate for the 2005 financial year Trader
Corporation tax starting rate and fraction for financial year 2004
Other duties (1) — Crown / regulator
- HMRC must apply 2004 corporation tax rates and marginal relief scales Statutory regulator
Duty of company to give notice of coming within charge to corporation tax
Unlimited fine- Fail to give required corporation‑tax notice Any Person
Registration for gross payment or for payment under deduction
- Register for the Construction Industry Scheme (CIS) Trader
Security for payments to HMRC
Unlimited fine- Fail to provide required HMRC security Any Person
Collection and recovery of sums to be deducted
Other duties (1) — Crown / regulator
- HMRC must make regulations for collecting and recovering CIS deductions Statutory regulator
Penalties
Fine up to £3,000- Submit false information to become registered for gross payments Any Person
Interest payments: exemption notices
Amended 1 timePayment of royalties without deduction at source
Amended 8 timesClaim for tax deducted at source from exempt interest or royalty payments
Amended 2 timesSpecial relationships
Amended 1 timeAnti-avoidance
Amended 1 timeTransitional provision
Amended 1 timeIssue of certificate
Amended 1 timeRefusal to issue certificate and appeal against refusal
Amended 3 timesSupplementary
Amended 1 time“The losses claimed” and “the individual’s capital contribution to the trade”
Amended 3 times“Film-related losses” and “non-taxable consideration”
Amended 2 timesRestriction of relief: non-active partners
Amended 1 timePartnerships exploiting films
Amended 1 time“A significant amount of time”
Amended 2 timesCompanies in partnership
Amended 3 timesRent factoring of leases of plant or machinery
Amended 1 timeManufactured payments under arrangements having an unallowable purpose
Amended 2 timesGilt strips
Amended 1 timeGifts of shares, securities and real property to charities etc
Amended 1 timeLife policies etc.: restriction of corresponding deficiency relief
Amended 1 timeRelief for research and development: software and consumable items
Amended 4 timesTemporary increase in amount of first-year allowances for small enterprises
Amended 1 timeDeduction for expenditure by landlords on energy-saving items
Amended 1 timeImmediate needs annuities
Amended 6 timesCorporation tax: health service bodies
Amended 1 timeBrowse 91 other sections in this Part — procedural / definitional / commencement
Charge and rates for 2004-05
Personal allowances for those aged 65 or more
Small companies' rate and fraction for financial year 2004
The non-corporate distribution rate
Special rates of tax applicable to trusts
Provision not at arm’s length: transactions between UK taxpayers etc
Exemptions for dormant companies and small and medium-sized enterprises
Provision not at arm’s length: temporary relaxation of liability to penalty
Payments of excessive interest etc
Elimination of double counting etc
Balancing payments and elections to pay tax instead
Expenses of management: companies with investment business
Accounting period to which expenses of management are referable
Expenses of insurance companies
Related amendments to other enactments
Commencement of sections 38 to 41
Companies with investment business: transitional provisions
Amounts reversing expenses of management deducted: charge to tax
Power to make consequential amendments
Insurance companies etc.
Loan relationships: miscellaneous amendments
Derivative contracts: miscellaneous amendments
Generally accepted accounting practice
Use of different accounting practices within a group of companies
Amendment of enactments that operate by reference to accounting practice
Treatment of expenditure on research and development
Trading profits etc. from securities: taxation of amounts taken to reserves
Section 55: exception to duty to give notice
Relief for community amateur sports clubs
Introduction
Sub-contractors
Contractors
Contract payments
Deductions on account of tax from contract payments
Treatment of sums deducted
Requirements for registration for gross payment
Change in control of company registered for gross payment
Cancellation of registration for gross payment
Registration for gross payment: appeals
Registration for payment under deduction: cancellation and appeals
Verification etc of registration status of sub-contractors
Regulations under this Chapter: supplementary
Designated international organisations: exemption from section 59
Meaning of “construction operations”
Meaning of “the Inland Revenue” etc and delegation of Board’s functions
Consequential amendments
Commencement and transitional provision
Childcare and childcare vouchers
Exemption for loaned computer equipment
Vans
European travel expenses of MPs and other representatives
Giving through the self-assessment return
Charge to income tax by reference to enjoyment of property previously owned
Relief where national insurance contributions met by employee
Shares in employee-controlled companies and unconnected companies
Restricted securities with artificially depressed value
Shares under approved plans and schemes
Shares acquired on public offer
Associated persons etc.
Income of spouses: jointly held property
Minor amendments of or connected with ITEPA 2003
Enterprise investment scheme
Venture capital trusts
Corporate venturing scheme
Enterprise management incentives: subsidiaries
Introductory
Exemption from income tax for certain interest and royalty payments
Permanent establishments and “25% associates”
Consequential amendments
Introductory
Income tax credit etc for special withholding tax
Capital gains tax credit etc for special withholding tax
Credit under Part 18 of Taxes Act 1988 to be allowed first
Computation of income etc subject to special withholding tax only
Computation of income etc subject to foreign tax and special withholding tax
Private residence relief
Authorised unit trusts: treatment of umbrella schemes
Individuals benefited by film relief
“Disposal of a right of the individual to profits arising from the trade”
Computing the chargeable amount
Partners: meaning of “capital contribution to the trade”
Losses derived from exploiting licence: introductory
Charge to income tax
Definitions for purposes of section 127
Disposals to which section 126 applies
Companies in partnership: supplementary
Relationship with chargeable gains
Finance leasebacks
Manufactured dividends
Lloyd’s names: conversion to limited liability underwriting
Meaning of “offshore installation”
Part 4 — Pension schemes etc
Meaning of “pension scheme”
Amended 4 timesMeaning of “member”
Amended 2 timesMeaning of “arrangement”
Amended 15 timesRegistration of pension schemes
6 months imprisonment Amended 8 times- Register your pension scheme with HMRC Director or Officer
Power to require information or documents in relation to applications for registration
Amended 8 timesPower to inspect documents in relation to applications for registration
Amended 8 timesPenalties for failure to comply with information notices etc
Amended 8 timesPenalties for inaccurate information in applications
Amended 8 timesPenalties for inaccurate information or documents provided under information notice
Amended 8 timesPenalties for false declarations
Unlimited fine Amended 8 times- Submit a false declaration with a finance application Any Person
Persons by whom registered pension scheme may be established
Amended 4 timesPersons by whom scheme may be established: supplementary
Amended 3 timesCases where application for registration not decided within 6 months
Amended 8 timesDe-registration
Other duties (1) — Crown / regulator
- HMRC must notify the scheme administrator when de-registering a pension scheme Statutory regulator
Grounds for de-registration
Amended 17 timesAppeal against decision to de-register
Amended 7 timesPower to require information or documents for purpose of considering if scheme administrator is fit and proper
Amended 7 timesPower to inspect documents for purpose of considering if scheme administrator is fit and proper
Amended 7 timesPenalties for failure to comply with information notices etc
Amended 7 timesPenalties for inaccurate information or documents provided under information notice
Unlimited fine Amended 7 times- Provide inaccurate information under an information notice Any Person
Payments by registered pension schemes
Amended 12 timesMeaning of “payment” etc
Amended 11 timesMeaning of “loan”
Amended 10 timesMeaning of “borrowing” etc
Amended 2 timesAuthorised member payments
Amended 19 timesPension rules
Amended 29 timesLump sum rule
Amended 22 timesPension death benefit rules
Amended 30 timesLump sum death benefit rule
Amended 10 timesRecognised transfers
Amended 24 timesAppeal against decision to exclude recognised overseas pension scheme
Amended 8 timesScheme administration member payments
Amended 3 timesAssignment
Amended 13 timesSurrender
Amended 13 timesIncrease in rights of connected person on death
Amended 13 timesIncrease in rights on death arising from alternatively secured pension fund etc
Amended 13 timesAllocation of unallocated employer contributions
Amended 13 timesLimit on increase in benefits
Amended 13 timesBenefits
Amended 18 timesValue shifting
Amended 5 timesTaxable property held by investment-regulated pension schemes
Amended 5 timesAuthorised employer payments
Amended 2 timesPublic service scheme payment
Amended 1 timeCompensation payments
Amended 1 timeAuthorised employer loan
Amended 4 timesScheme administration employer payments
Amended 4 timesValue shifting
Amended 3 timesMinimum level of payment
Amended 3 timesEffect of unauthorised borrowing: money purchase arrangements other than collective money purchase arrangements
Amended 2 timesUnauthorised borrowing: other arrangements
Amended 6 timesEffect of unauthorised borrowing: other arrangements
Amended 1 timeIncome from taxable property
Amended 1 timeAnnual profits and deemed profits
Amended 1 timeDeemed market value
Amended 1 timeApportionment to pension scheme
Amended 1 timeCredit for tax paid
Amended 1 timeGains from taxable property
Amended 1 timeDisposal by person holding directly
Amended 1 timeDisposal of interest in vehicle
Amended 1 timeCredit for tax paid
Amended 1 timeEffect of repayment of certain pre-6 April 2015 lump sums
Amended 1 timeIncome
Amended 4 timesChargeable gains
Amended 1 timeRelief for contributions
Amended 7 timesRelevant UK individual
Amended 16 timesAnnual limit for relief
Amended 2 timesMethods of giving relief
Amended 1 timeRelief at source: additional relief
Amended 14 timesRelief at source: excessive relief given
Amended 14 times- Repay excessive tax relief if your tax residency or rate changes Trader
Relief under net pay arrangements
Amended 4 timesNet pay arrangements: relief where no income tax liability
Amended 4 timesRelief on making of claim
Amended 3 timesTransfer of certain shares to be treated as payment of contribution
Amended 3 timesLife assurance premium contributions
Amended 3 timesRelief for employers in respect of contributions paid
Amended 7 timesPower to restrict relief
Amended 7 timesEmployer asset-backed contributions: “acceptable structured finance arrangement” (1)
Amended 7 timesEmployer asset-backed contributions: denial of relief (2)
Amended 7 timesEmployer asset-backed contributions: “acceptable structured finance arrangement” (2)
Amended 7 timesEmployer asset-backed contributions: denial of relief (3)
Amended 7 timesEmployer asset-backed contributions: “acceptable structured finance arrangement” (3)
Amended 7 timesEmployer asset-backed contributions: “relevant change in relation to the partnership” and “person involved in the relevant change”
Amended 7 timesEmployer asset-backed contributions: change in lender's original position under acceptable structured finance arrangement etc
Amended 7 timesEmployer asset-backed contributions: further events which cause section 196I to apply
Amended 7 timesEmployer asset-backed contributions: “advances” under acceptable structured finance arrangements
Amended 7 timesEmployer asset-backed contributions: supplementary
Amended 7 timesSpreading of relief
Amended 9 timesSpreading of relief: cessation of business
Amended 2 timesDeemed contributions
Amended 6 timesIndirect contributions
Amended 6 timesNo other relief for employers in connection with contributions
Amended 6 timesRelief for employees
Amended 1 timeMinimum contributions under pensions legislation
Amended 3 timesInheritance tax exemptions
Amended 2 timesAuthorised pensions and lump sums
Amended 3 timesShort service refund lump sum charge
Amended 7 timesSerious ill-health lump sum charge
Amended 7 timesSpecial lump sum death benefits charge
Amended 26 timesAuthorised surplus payments charge
Amended 7 timesUnauthorised payments charge
Amended 10 timesUnauthorised payments surcharge
Amended 12 timesSurchargeable unauthorised member payments
Amended 8 timesValuation of crystallised rights for purposes of section 210
Amended 5 timesValuation of uncrystallised rights for purposes of section 210
Amended 8 timesSurchargeable unauthorised employer payments
Amended 7 timesHigh income excess relief charge
Amended 7 timesHigh income
Amended 7 timesGross income
Amended 7 timesRelevant income
Amended 7 timesThe appropriate rate
Amended 7 timesTotal pension savings amount
Amended 7 timesMoney purchase arrangements other than cash balance arrangements
Amended 7 timesCash balance arrangements
Amended 7 timesAdjustment of closing rights
Amended 7 timesDefined benefits arrangements
Amended 7 timesAdjustment of closing pension and lump sum
Amended 7 timesAge-related factors
Amended 7 timesUprating of opening rights, pension and lump sum
Amended 7 timesHybrid arrangements
Amended 7 timesAnti-avoidance
Amended 7 timesPower to make regulations about charge
Amended 7 timesLifetime allowance charge
Amended 2 timesAmount of charge
Amended 7 timesBenefit crystallisation events and amounts crystallised
Amended 36 timesPersons liable to charge
Amended 8 timesIndividual’s lifetime allowance and standard lifetime allowance
Amended 14 timesAvailability of individual’s lifetime allowance
Amended 13 timesPension credits from previously crystallised rights
Amended 3 timesNon-residence: general
Amended 1 timeNon-residence: money purchase arrangements
Amended 2 timesNon-residence: other arrangements
Amended 4 timesTransfers from recognised overseas pension scheme: general
Amended 1 timeOverseas scheme transfers: money purchase arrangements
Amended 1 timeOverseas scheme transfers: other arrangements
Amended 3 timesAnnual allowance charge
Amended 37 times- Pay the annual allowance tax charge on excess pension contributions Trader
Individuals who meet flexible drawdown conditions
Amended 37 timesThe alternative chargeable amount
Amended 37 timesMeaning of “money-purchase input sub-total”
Amended 37 timesPension input amounts in respect of certain hybrid arrangements
Amended 37 timesPension input periods ending before rights are first flexibly accessed
Amended 37 timesPension input periods in which rights are first flexibly accessed
Amended 37 timesWhen pension rights are first flexibly accessed
Amended 37 timesThe chargeable amount
Amended 37 timesAnnual allowance
Amended 6 timesCarry forward of unused annual allowance
Amended 6 timesCarry forward: certain periods treated as pension input periods
Amended 6 timesAnnual allowance for, and carry-forward from, 2015-16
Amended 6 timesTapered reduction of annual allowance: high-income individual
Amended 6 timesAnti-avoidance in connection with section 228ZA
Amended 6 timesTotal pension input amount
Amended 6 timesCash balance arrangements: uprating of opening value
Amended 4 timesCash balance arrangements: adjustments of closing value
Amended 29 timesDefined benefits arrangements
Amended 30 timesDefined benefits arrangements: uprating of opening value
Amended 6 timesDefined benefits arrangements: adjustments of closing value
Amended 25 timesPost-entitlement enhancements
Amended 25 timesDefined benefits arrangements: public service pension schemes
Amended 25 timesHybrid arrangements
Amended 6 timesLiability of individual
Amended 6 times- Pay the annual allowance tax charge on pension savings Trader
Liability of scheme administrator
Amended 6 timesTime limit for notices under section 237B
Amended 6 timesExceptions
Amended 6 timesDischarge of scheme administrator's liability
Amended 6 times- Apply for relief from pension scheme tax liability Director or Officer
Consequential benefit adjustments to be reasonable etc
Amended 6 timesPower to modify rules
Amended 6 timesPension input amounts for input periods ending in 2015-16
Amended 6 timesPension input period : arrangement commencing before 9 July 2015
Amended 12 timesPower to make orders about charge
Amended 12 timesPension input periods from 9 July 2015 for existing arrangement
Amended 12 timesPension input periods for arrangement commencing after 8 July 2015
Amended 12 timesScheme sanction charge
Amended 11 times- Pay the scheme sanction charge on taxable pension payments Director or Officer
Amount of charge
Amended 4 timesScheme chargeable payment
Amended 5 timesDe-registration charge
Amended 6 timesMeaning of “non-UK registered scheme”
Amended 6 timesMeaning of “UK-relieved funds”
Amended 6 timesApplication of this Part to non-UK registered schemes
Amended 6 timesNon-UK registered schemes: annual allowance charge
Amended 6 timesInvestment-regulated non-UK registered schemes
Amended 6 timesOverseas pension schemes: migrant member relief
Amended 1 timeNon-UK schemes: application of certain charges
Amended 3 timesOverseas transfer charge
Amended 3 timesOverseas transfer charge: introduction
Amended 3 timesOverseas transfer charge: interpretation
Amended 3 timesOverseas transfer charge: transfers where no exclusion applies
Amended 3 timesExclusion: receiving scheme in EEA state or Gibraltar , and member resident in UK or EEA state
Amended 3 timesExclusion: receiving scheme is an occupational pension scheme
Amended 3 timesExclusion: receiving scheme set up by international organisation
Amended 3 timesExclusion: receiving scheme is an overseas public service scheme
Amended 3 timesExclusions: avoidance of double charge, and transitional protections
Amended 3 timesPower to provide for further exclusions
Amended 3 timesCircumstances in which exclusions do not apply
Amended 3 timesOverseas transfer charge: transfers exceeding available allowance
Amended 3 timesMember’s overseas transfer allowance
Amended 3 timesAvailability of member’s overseas transfer allowance
Amended 3 timesInformation to be provided by relieved relevant non-UK scheme on block transfer
Amended 3 timesPersons liable to charge
Amended 3 times- Pay tax charges on transfers to overseas pension schemes Director or Officer
Amount of charge
Amended 3 timesMeaning of “transferred value”
Amended 3 timesAccounting for overseas transfer charge by scheme managers
Amended 3 timesRepayments of charge on subsequent excluding events
Amended 3 timesDischarge of liability of scheme administrator or manager
Amended 3 times- Apply for relief from the overseas transfer charge Director or Officer
Restriction of deduction for contributions by employer
Amended 3 timesRestriction of deduction for non-contributory provision
Amended 9 timesCase where no relief for provision by an employer
Amended 9 timesAbolition of income tax charge in respect of employer payments
Amended 1 timeEmployer’s cost of insuring against non-payment of benefit
Amended 1 timeTaxation of non-pension benefits
Amended 4 timesRegistered pension scheme return
Amended 2 timesInformation: general requirements
Amended 9 timesElectronic payment
Amended 8 timesEnhanced ... allowance regulations
Amended 13 timesRegistered pension scheme return
Fine up to £100 Amended 4 times- Fail to submit required pension scheme return Any Person
Information required by regulations
Amended 3 timesDocuments and particulars required by notice
Amended 3 timesAccounting return
Amended 6 timesEnhanced ... allowance regulations: documents and information
Amended 13 timesEnhanced ... allowance regulations: failures to comply
Fine up to £3,000 Amended 6 times- Fail to provide documents or information required by enhanced allowance regulations Any Person
... Enhanced protection: benefit accrual
Fine up to £3,000 Amended 5 times- Fail to notify HMRC of pension benefit accrual Any Person
False statements etc
Fine up to £3,000 Amended 5 times- Make a false statement to obtain pension tax relief Any Person
Winding-up to facilitate payment of lump sums
Fine up to £3,000 Amended 5 times- Wind up pension scheme mainly to pay lump‑sum benefits Any Person
Transfers to insured schemes
Fine up to £3,000 Amended 2 times- Transfer pension scheme assets to an insured scheme incorrectly Any Person
Member's liability
Amended 2 timesLifetime allowance charge
Amended 5 timesUnauthorised payments surcharge and scheme sanction charge
Amended 6 times- Apply to HMRC to cancel pension tax surcharges Director or Officer
Appeal against decision on discharge of liability
Amended 19 timesMeaning of “scheme administrator”
Amended 10 timesLiability of scheme administrator
Amended 9 timesTrustees etc. liable as scheme administrator
Amended 5 timesLiabilities of independent trustee
Amended 5 timesLiabilities of scheme administrator appointed by independent trustee etc
Amended 5 timesFormer scheme administrator etc to retain liability
Amended 5 timesMembers liable as scheme administrator
Amended 9 timesInsurance company liable as scheme administrator
Amended 9 timesPower of trustees or managers to make certain payments
Amended 9 timesIncome and gains from taxable property
Amended 9 timesSupplementary
Amended 7 timesPower to split schemes
Amended 7 timesNational Employment Savings Trust and Master Trust schemes
Amended 7 timesTreatment of pension benefits reclaimed from reclaim fund etc
Amended 7 timesRelevant valuation factor
Amended 1 timeMarket value
Amended 3 timesDisqualifying pension credits
Amended 3 timesAnnuities and scheme pensions: meaning of “related to”
Amended 3 timesOther definitions
Amended 14 timesAbbreviations and general index
Amended 69 timesMinor and consequential amendments
Amended 6 timesOrders and regulations
Amended 13 timesTransitionals and savings
Amended 3 timesBrowse 3 other sections in this Part — procedural / definitional / commencement
Part 5 — Oil
Browse 3 other sections in this Part — procedural / definitional / commencement
Part 6 — Other taxes
Amendments to penalty regime
Amended 1 timeNotification, registration and penalties
Amended 2 timesBrowse 15 other sections in this Part — procedural / definitional / commencement
Supplies to producers of commodities
Transitional tax credit in Northern Ireland: changes to existing scheme
Transitional tax credit in Northern Ireland: new scheme
Lorry road-user charge
Delivery of accounts etc
Grant of probate
Miscellaneous amendments
Leases
Claims not included in returns
Assents and appropriations by personal representatives
Chargeable consideration
Charities relief
Shared ownership leases
Application to certain partnership transactions
Liability of partners
Part 7 — Disclosure of tax avoidance schemes
Meaning of “promoter”
Amended 10 timesDuties of promoter
Amended 9 times- Disclose tax avoidance schemes to HMRC Any Person
Supplemental information
Amended 9 timesDuty of person dealing with promoter outside United Kingdom
- Notify HMRC of tax arrangements involving overseas promoters Client
Duty of parties to notifiable arrangements not involving promoter
- Report tax avoidance schemes if no UK promoter is involved Any Person
Duty to provide further information requested by HMRC
- Provide further information or documents to HMRC upon request Any Person
Failure to provide information under section 310A: application to the Tribunal
Other duties (1) — Crown / regulator
- Tribunal may order you to provide documents relevant to tax arrangements Tribunal / Court
Duty of promoters to provide updated information
- Update HMRC if your tax arrangement name or promoter details change Any Person
Allocation of reference number to arrangements
Amended 5 timesDuty of HMRC to notify persons of reference number
Amended 5 timesOther duties (1) — Crown / regulator
- HMRC must notify relevant parties of tax arrangement reference numbers Statutory regulator
Right of appeal: section 311(3) case
Amended 5 timesDuty to provide further information requested by HMRC: section 311(3) case
Amended 5 times- Provide documents and info to HMRC about tax arrangements upon request Any Person
Duty of promoter to notify client of number : section 311(2) case
Amended 4 times- Notify clients of tax scheme reference numbers Any Person
Duty of client to notify parties of number
Amended 4 timesDuty of client to provide information ...
Amended 4 timesDuty to notify client of reference number: section 311(3) case
Amended 4 times- Pass on DOTAS reference numbers to your clients Client
Duty of parties to notify HMRC of reference number etc
Amended 11 timesPre-disclosure enquiry
Amended 11 times- Respond to HMRC enquiries about tax-notifiable arrangements Any Person
Reasons for non-disclosure: supporting information
Amended 11 times- Provide supporting info to HMRC regarding non-disclosure of tax schemes Any Person
Provision of information to HMRC by introducers
Amended 11 times- Provide information to HMRC if you are an 'introducer' for tax proposals Any Person
Duty to provide details of clients
Amended 11 times- Provide client details to HMRC regarding tax avoidance schemes Any Person
Enquiry following disclosure of client details
Amended 11 times- Provide information to HMRC about other involved parties Operator
Information to be provided in form and manner specified by HMRC
Amended 8 timesDuty to provide additional information
Amended 8 timesPublication by HMRC
Amended 8 timesSection 316C: subsequent judicial rulings
Amended 8 timesRegulations under Part 7
Amended 1 timeSpecial Commissioners: procedure
Amended 1 timeInterpretation of Part 7
Amended 14 timesBrowse 8 other sections in this Part — procedural / definitional / commencement
Introduction
Meaning of “notifiable arrangements” and “notifiable proposal”
Doubt as to notifiability
Notice of potential allocation of reference number: arrangements and proposals suspected of being notifiable
Legal professional privilege
Order to disclose
Penalties
Part 7: commencement and savings
Part 8 — Miscellaneous matters
Mutual assistance: customs union with the Principality of Andorra
Amended 4 timesGovernment borrowing: preparations for possible adoption of Euro
Amended 2 timesBrowse 4 other sections in this Part — procedural / definitional / commencement
Part 9 — Supplementary provisions
Browse 3 other sections in this Part — procedural / definitional / commencement
Schedules
New Schedule 2A to the Alcoholic Liquor Duties Act 1979
Unlimited fine- Sell or deal in unstamped alcohol containers Any Person
Browse 38 other Schedules — structural / supplementary
Insurance companies etc
Loan relationships: miscellaneous amendments
Amendment of enactments that operate by reference to accounting practice
Conditions for registration for gross payment
Vans
Relief where national insurance contributions met by employee
Minor amendments of or connected with the Income Tax (Earnings and Pensions) Act 2003
Corporate venturing scheme
Chargeable gains: restriction of gifts relief etc
Chargeable gains: private residence relief
Offshore funds
Meaning of “offshore installation”
Registered pension schemes: authorised pensions—supplementary
Registered pension schemes: benefit crystallisation events ...
Non-UK schemes: application of certain charges and protections etc
Pension schemes etc: minor and consequential amendments
Oil taxation: tax-exempt tariffing receipts and assets producing them
Stamp duty land tax and stamp duty
Stamp duty land tax: claims not included in returns
Stamp duty land tax: application to certain partnership transactions
Disclosure of value added tax avoidance schemes
Corporation tax: the non-corporate distribution rate: supplementary provisions
Provision not at arm’s length: related amendments
Expenses of companies with investment business and insurance companies
Derivative contracts: miscellaneous amendments
Construction industry scheme: consequential amendments
Childcare and childcare vouchers
Charge to income tax on benefits received by former owner of property
Enterprise investment scheme
Manufactured dividends
Lloyd’s names: conversion to limited liability underwriting
Registered pension schemes: authorised lump sums—supplementary
Taxable property held by investment-regulated pension schemes
Registered pension schemes: employer loans
Taxation of benefits under registered pension schemes
Overseas pension schemes: migrant member relief
Schedule to be inserted as Schedule 19B to the Taxes Act 1988
Repeals
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- Register as a CIS subcontractor online (opens in a new tab) Detailed Guidance
- If you cannot pay your tax bill on time (opens in a new tab) Detailed Guidance
- Director information hub - Cashflow (opens in a new tab) Detailed Guidance
- Pay tax and claim back deductions (opens in a new tab) Detailed Guidance
- Register as a CIS subcontractor (opens in a new tab) Detailed Guidance
- Apply for CIS gross payment status (opens in a new tab) Detailed Guidance
- Sign in to your Business Tax Account (opens in a new tab) Detailed Guidance
- Construction Industry Scheme (CIS) - full guide (CIS 340) (opens in a new tab) Publication
- CITB levy, grants and funding (opens in a new tab) Detailed Guidance
- VAT domestic reverse charge for building and construction services (opens in a new tab) Detailed Guidance
- ... and 25 more
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
Connected legislation
16 statutory instruments
These instruments amend, apply, or refer to this Act. They may not all create direct business obligations.
Secondary legislation (16)
- The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019 2019
- The Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2010 2010
- The Income Tax (Construction Industry Scheme) (Amendment) (Northern Ireland) Regulations 2022 2022
- The Income Tax (Construction Industry Scheme) (Amendment of Schedule 11 to the Finance Act 2004) Order 2015 2015
- The Income Tax (Construction Industry Scheme) (Amendment of Schedule 11 to the Finance Act 2004) Order 2016 2016
- The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2007 2007
- The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2008 2008
- The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2009 2009
- The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2010 2010
- The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2012 2012
- The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2013 2013
- The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2015 2015
- The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2016 2016
- The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021 2021
- The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024 2024
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