UK Statutory Instrument SI 1993 United Kingdom Repealed

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

Read it on legislation.gov.uk (opens in a new tab)
Enforced by
HMRC
Status
Repealed
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Contractor19 Any Person3 Applicant2 Trader1 Director or Officer1

Plus 1 duty on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Contractor — also bound by 173 other Acts
Any Person — also bound by 2340 other Acts
Applicant — also bound by 307 other Acts
Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties
Director or Officer — also bound by 429 other Acts
Companies Act 2006 126 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Schedules

Schedules

0 of 3 shown
3 other schedules
s.sch001 FORMS OF SUB-CONTRACTOR'S TAX CERTIFICATES AND VOUCHERS (opens in a new tab)
s.sch002 FORMS OF GUARANTEE (opens in a new tab)
s.sch003 REVOCATIONS (opens in a new tab)
s.004 Multiple contractors Regulated
  • Register to be treated as multiple separate contractorsContractor
s.005 Record of individual payment made and of amount deducted Regulated
  • Keep records of payments and tax deductions for sub-contractorsContractor
s.006 First payment in year to user of form 714S Regulated
  • Record first annual payment to sub-contractors using form 714SContractor
s.007 Deduction certificate to be given to sub-contractor Regulated
  • Provide deduction certificates to sub-contractorsContractor
s.008 Monthly payment of amounts deducted to collector Regulated
  • Pay CIS deductions to HMRC monthlyContractor
s.009 Quarterly payment of amounts deducted to collector Regulated
  • Pay CIS deductions quarterly if total monthly tax is under £450Contractor
s.010 Payment of amounts deducted to collector—further provisions Regulated
  • Request relief for CIS under-deductions caused by honest errorsContractor
s.011 Return by contractor at end of year Regulated
  • Submit an annual CIS return for sub-contractorsContractor
s.015 Interest on amounts overdue which have been formally determined Regulated
  • Pay interest on overdue tax assessments for construction sub-contractorsContractor
s.018 Interest on amounts overpaid Regulated
Other duties (1) — Crown / regulator
  • HMRC must pay interest on overpaid CIS taxStatutory regulator
s.020 Repayment of excess credit Regulated
  • Claim a refund for overpaid tax under the Construction Industry SchemeContractor
s.022 Absence abroad—evidence of living outside the United Kingdom Regulated
  • Provide evidence of living abroad for CIS certificationApplicant
s.023 Absence abroad—evidence of compliance with tax obligations Regulated
  • Provide evidence of foreign tax compliance for CIS certificationApplicant
s.025 Issue of sub-contractor’s tax certificate Regulated
  • Sign your sub-contractor tax certificate immediately on receiptAny Person
s.028 Production for inspection and surrender of sub-contractor’s tax certificate Regulated
  • Produce or surrender your sub-contractor’s tax certificate upon requestContractor
s.029 Form of voucher Regulated
  • Use correct voucher forms for construction sub-contractor paymentsContractor
s.031 Surrender of voucher Regulated
  • Surrender tax vouchers when requested by HMRCAny Person
s.033 Production and verification of sub-contractor’s tax certificate Regulated
  • Verify and inspect sub-contractor tax certificates before paymentContractor
s.034 Alternative procedure for verification of sub-contractor’s tax certificate held by company Regulated
  • Use alternative verification for sub-contractor tax certificatesContractor
s.035 Delivery of voucher by sub-contractor who is an individual or a partner in a firm Regulated
  • Sub-contractors must provide signed tax vouchers for paymentsContractor
s.036 Delivery of voucher by sub-contractor to whom section 561(4) of the Taxes Act applies Regulated
  • Provide a voucher to the contractor for limited construction paymentsContractor
s.037 Delivery of voucher by sub-contractor which is a company Regulated
  • Directors must provide signed vouchers for gross contract paymentsDirector or Officer
s.039 Return of vouchers Regulated
  • Submit CIS subcontractor vouchers to HMRCContractor
s.040 Return of payments made without deduction to be made and records of such payments to be kept Regulated
  • Keep records and report payments made to sub-contractors without tax deductionsContractor
s.041 Inspection of records of contractors and sub-contractors Regulated
  • Keep and produce records of CI payments for HMRC inspectionContractor
s.042 Information as to change in control of close company Regulated
  • Notify HMRC of changes in company controlTrader
s.043 Death of contractor Regulated
  • Personal representatives must fulfill CIS duties if a contractor diesAny Person
19 other provisions
s.001 Citation and commencement
s.002 Interpretation
s.003 Interpretation of Part II
s.012 Notice and certificate in case of contractor failing to pay amounts deducted to collector
s.013 Notice of specified amount and certificate in case of contractor failing to pay amounts deducted to collector
s.014 Formal determination of amounts payable by contractor
s.016 Interest on amounts overdue—general
s.017 Interest on amounts overdue—further provisions
s.019 Recovery of amounts deducted
s.021 Powers of inspectors
s.024 Forms of sub-contractor’s tax certificate
s.026 Validity of sub-contractor’s tax certificate
s.027 Renewal of sub-contractor’s tax certificate
s.030 Restriction on issue of further vouchers in certain circumstances
s.032 Guarantees
s.038 Completion and signature of voucher
s.044 Service by post
s.045 Revocations
s.046 General savings

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.