UK Statutory Instrument
1993
United Kingdom
Repealed
The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993
At a glance
Enforced by
What's here
27 compliance obligations
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Contractor 19
- Any Person 3
- Applicant 2
- Trader 1
- Director or Officer 1
Plus 1 non-business duty on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Other 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.
Contractors also bound by 178 other Acts (top 5 shown)
- The National Health Service (Personal Medical Services Agreements) Regulations 2015 2015 137 duties
- The National Health Service (General Medical Services Contracts) Regulations 2015 2015 134 duties
- Construction (Design and Management) Regulations 2015 2015 114 duties
- The National Health Service (General Medical Services Contracts) (Wales) Regulations 2023 2023 93 duties
- The Health and Personal Social Services (General Medical Services Contracts) Regulations (Northern Ireland) 2004 2004 87 duties
Any Person also bound by 2338 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 169 duties
- Merchant Shipping Act 1995 1995 144 duties
- Insolvency (England and Wales) Rules 2016 2016 101 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 95 duties
Applicants also bound by 294 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 46 duties
- Human Medicines Regulations 2012 2012 30 duties
- The Land Registration Rules 2003 2003 25 duties
- Value Added Tax Regulations 1995 1995 18 duties
- Space Industry Regulations 2021 2021 14 duties
Traders also bound by 826 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 413 duties
- Companies Act 2006 2006 243 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 114 duties
- Insolvency (England and Wales) Rules 2016 2016 62 duties
- Building Societies Act 1986 1986 56 duties
Directors and Officers also bound by 425 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 161 duties
- Companies Act 2006 2006 108 duties
- Insolvency Act 1986 1986 72 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 55 duties
- The Housing Administration (England and Wales) Rules 2018 2018 26 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 I — INTRODUCTORY
Browse 2 other sections in this Part — procedural / definitional / commencement
Interpretation
Part II — PAYMENTS TO SUB-CONTRACTORS TO WHICH SECTION 559 APPLIES
Browse 18 other sections in this Part — procedural / definitional / commencement
Interpretation of Part II
Multiple contractors
Record of individual payment made and of amount deducted
First payment in year to user of form 714S
Deduction certificate to be given to sub-contractor
Monthly payment of amounts deducted to collector
Quarterly payment of amounts deducted to collector
Payment of amounts deducted to collector—further provisions
Return by contractor at end of year
Notice and certificate in case of contractor failing to pay amounts deducted to collector
Notice of specified amount and certificate in case of contractor failing to pay amounts deducted to collector
Formal determination of amounts payable by contractor
Interest on amounts overdue which have been formally determined
Interest on amounts overdue—general
Interest on amounts overdue—further provisions
Interest on amounts overpaid
Recovery of amounts deducted
Repayment of excess credit
Part III — SUB-CONTRACTOR'S TAX CERTIFICATES, VOUCHERS AND GUARANTEES
Browse 12 other sections in this Part — procedural / definitional / commencement
Powers of inspectors
Absence abroad—evidence of living outside the United Kingdom
Absence abroad—evidence of compliance with tax obligations
Forms of sub-contractor’s tax certificate
Issue of sub-contractor’s tax certificate
Validity of sub-contractor’s tax certificate
Renewal of sub-contractor’s tax certificate
Production for inspection and surrender of sub-contractor’s tax certificate
Form of voucher
Restriction on issue of further vouchers in certain circumstances
Surrender of voucher
Guarantees
Part IV — PAYMENTS TO SUB-CONTRACTORS USING SUB-CONTRACTOR'S TAX CERTIFICATES
Browse 8 other sections in this Part — procedural / definitional / commencement
Production and verification of sub-contractor’s tax certificate
Alternative procedure for verification of sub-contractor’s tax certificate held by company
Delivery of voucher by sub-contractor who is an individual or a partner in a firm
Delivery of voucher by sub-contractor to whom section 561(4) of the
Delivery of voucher by sub-contractor which is a company
Completion and signature of voucher
Return of vouchers
Return of payments made without deduction to be made and records of such payments to be kept
Part V — SUPPLEMENTAL
Browse 6 other sections in this Part — procedural / definitional / commencement
Inspection of records of contractors and sub-contractors
Information as to change in control of close company
Death of contractor
Service by post
Revocations
General savings
Schedules
Browse 3 other Schedules — structural / supplementary
FORMS OF SUB-CONTRACTOR'S TAX CERTIFICATES AND VOUCHERS
FORMS OF GUARANTEE
REVOCATIONS
Other sections — not classified into a Part
These sections sit outside the numbered Parts — usually provisions added or moved by later amendments.
Multiple contractors
- Register to be treated as multiple separate contractors Contractor
Record of individual payment made and of amount deducted
- Keep records of payments and tax deductions for sub-contractors Contractor
First payment in year to user of form 714S
- Record first annual payment to sub-contractors using form 714S Contractor
Deduction certificate to be given to sub-contractor
- Provide deduction certificates to sub-contractors Contractor
Monthly payment of amounts deducted to collector
- Pay CIS deductions to HMRC monthly Contractor
Quarterly payment of amounts deducted to collector
- Pay CIS deductions quarterly if total monthly tax is under £450 Contractor
Payment of amounts deducted to collector—further provisions
- Request relief for CIS under-deductions caused by honest errors Contractor
Return by contractor at end of year
- Submit an annual CIS return for sub-contractors Contractor
Interest on amounts overdue which have been formally determined
- Pay interest on overdue tax assessments for construction sub-contractors Contractor
Interest on amounts overpaid
Other duties (1) — Crown / regulator
- HMRC must pay interest on overpaid CIS tax Statutory regulator
Repayment of excess credit
- Claim a refund for overpaid tax under the Construction Industry Scheme Contractor
Absence abroad—evidence of living outside the United Kingdom
- Provide evidence of living abroad for CIS certification Applicant
Absence abroad—evidence of compliance with tax obligations
- Provide evidence of foreign tax compliance for CIS certification Applicant
Issue of sub-contractor’s tax certificate
- Sign your sub-contractor tax certificate immediately on receipt Any Person
Production for inspection and surrender of sub-contractor’s tax certificate
- Produce or surrender your sub-contractor’s tax certificate upon request Contractor
Form of voucher
- Use correct voucher forms for construction sub-contractor payments Contractor
Surrender of voucher
- Surrender tax vouchers when requested by HMRC Any Person
Production and verification of sub-contractor’s tax certificate
- Verify and inspect sub-contractor tax certificates before payment Contractor
Alternative procedure for verification of sub-contractor’s tax certificate held by company
- Use alternative verification for sub-contractor tax certificates Contractor
Delivery of voucher by sub-contractor who is an individual or a partner in a firm
- Sub-contractors must provide signed tax vouchers for payments Contractor
Delivery of voucher by sub-contractor to whom section 561(4) of the Taxes Act applies
- Provide a voucher to the contractor for limited construction payments Contractor
Delivery of voucher by sub-contractor which is a company
- Directors must provide signed vouchers for gross contract payments Director or Officer
Return of vouchers
- Submit CIS subcontractor vouchers to HMRC Contractor
Return of payments made without deduction to be made and records of such payments to be kept
- Keep records and report payments made to sub-contractors without tax deductions Contractor
Inspection of records of contractors and sub-contractors
- Keep and produce records of CI payments for HMRC inspection Contractor
Information as to change in control of close company
- Notify HMRC of changes in company control Trader
Death of contractor
- Personal representatives must fulfill CIS duties if a contractor dies Any Person
Browse 19 other sections
Citation and commencement
Interpretation
Interpretation of Part II
Notice and certificate in case of contractor failing to pay amounts deducted to collector
Notice of specified amount and certificate in case of contractor failing to pay amounts deducted to collector
Formal determination of amounts payable by contractor
Interest on amounts overdue—general
Interest on amounts overdue—further provisions
Recovery of amounts deducted
Powers of inspectors
Forms of sub-contractor’s tax certificate
Validity of sub-contractor’s tax certificate
Renewal of sub-contractor’s tax certificate
Restriction on issue of further vouchers in certain circumstances
Guarantees
Completion and signature of voucher
Service by post
Revocations
General savings
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 …
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Regulators
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