UK Statutory Instrument 1993 United Kingdom

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

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At a glance

Enforced by

HMRC

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 56 other Acts (top 5 shown)

Construction (Design and Management) Regulations 2015 2015 360 duties
Building Regulations (Northern Ireland) 2000 2000 17 duties
Building Regulations (Northern Ireland) 2012 2012 15 duties
Work in Compressed Air Regulations 1996 1996 14 duties
The Construction (Health, Safety and Welfare) Regulations 1996 1996 8 duties

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

Applicants also bound by 146 other Acts (top 5 shown)

Insolvency (England and Wales) Rules 2016 2016 22 duties
Value Added Tax Regulations 1995 1995 20 duties
Human Medicines Regulations 2012 2012 20 duties
Space Industry Regulations 2021 2021 12 duties
Infrastructure Planning (Environmental Impact Assessment) Regulations 2017 2017 10 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

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

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

s.001

Citation and commencement

s.002

Interpretation

Part II — PAYMENTS TO SUB-CONTRACTORS TO WHICH SECTION 559 APPLIES

s.004

Multiple contractors

s.005

Record of individual payment made and of amount deducted

Keep records of payments and tax deductions for sub-contractors Contractor

s.006

First payment in year to user of form 714S

Record first annual payment to sub-contractors using form 714S Contractor

s.007

Deduction certificate to be given to sub-contractor

Provide deduction certificates to sub-contractors Contractor

s.008

Monthly payment of amounts deducted to collector

Pay CIS deductions to HMRC monthly Contractor

s.009

Quarterly payment of amounts deducted to collector

Pay CIS deductions quarterly if total monthly tax is under £450 Contractor

s.010

Payment of amounts deducted to collector—further provisions

Request relief for CIS under-deductions caused by honest errors Contractor

s.011

Return by contractor at end of year

Submit an annual CIS return for sub-contractors Contractor

s.015

Interest on amounts overdue which have been formally determined

Pay interest on overdue tax assessments for construction sub-contractors Contractor

s.018

Interest on amounts overpaid

Other duties (1) — Crown / regulator

HMRC must pay interest on overpaid CIS tax Statutory regulator

s.020

Repayment of excess credit

Claim a refund for overpaid tax under the Construction Industry Scheme Contractor

Browse 7 other sections in this Part — procedural / definitional / commencement

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

Part III — SUB-CONTRACTOR'S TAX CERTIFICATES, VOUCHERS AND GUARANTEES

s.022

Absence abroad—evidence of living outside the United Kingdom

Provide evidence of living abroad for CIS certification Applicant

s.023

Absence abroad—evidence of compliance with tax obligations

Provide evidence of foreign tax compliance for CIS certification Applicant

s.025

Issue of sub-contractor’s tax certificate

Sign your sub-contractor tax certificate immediately on receipt Any Person

s.028

Production for inspection and surrender of sub-contractor’s tax certificate

Produce or surrender your sub-contractor’s tax certificate upon request Contractor

s.029

Form of voucher

Use correct voucher forms for construction sub-contractor payments Contractor

s.031

Surrender of voucher

Surrender tax vouchers when requested by HMRC Any Person

Browse 6 other sections in this Part — procedural / definitional / commencement

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

Part IV — PAYMENTS TO SUB-CONTRACTORS USING SUB-CONTRACTOR'S TAX CERTIFICATES

s.033

Production and verification of sub-contractor’s tax certificate

Verify and inspect sub-contractor tax certificates before payment Contractor

s.034

Alternative procedure for verification of sub-contractor’s tax certificate held by company

Use alternative verification for sub-contractor tax certificates Contractor

s.035

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

s.036

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

s.037

Delivery of voucher by sub-contractor which is a company

Directors must provide signed vouchers for gross contract payments Director or Officer

s.039

Return of vouchers

Submit CIS subcontractor vouchers to HMRC Contractor

s.040

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

Browse 1 other section in this Part — procedural / definitional / commencement

s.038

Completion and signature of voucher

Part V — SUPPLEMENTAL

s.041

Inspection of records of contractors and sub-contractors

Keep and produce records of CI payments for HMRC inspection Contractor

s.042

Information as to change in control of close company

Notify HMRC of changes in company control Trader

s.043

Death of contractor

Personal representatives must fulfill CIS duties if a contractor dies Any Person

Browse 3 other sections in this Part — procedural / definitional / commencement

s.044

Service by post

s.045

Revocations

s.046

General savings

Schedules

Browse 3 other Schedules — structural / supplementary

s.sch001

FORMS OF SUB-CONTRACTOR'S TAX CERTIFICATES AND VOUCHERS

s.sch002

FORMS OF GUARANTEE

s.sch003

REVOCATIONS

Other sections — not classified into a Part

These sections exist in the Act but the contents-of-Parts walker did not place them under a Part. Likely amendments or sections inserted out of the original Part structure.

Browse 46 other unclassified sections