| Guvnor

Enforced by: HMRC
Status: Amended (in force with amendments)
Penalty ceiling: Prosecution 1 of 23 obligations carry a fine up to £300. 22 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Contractor11 Applicant6 Trader2 Any Person1

Plus 3 duties 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 171 other Acts

The National Health Service (Personal Medical Services Agreements) Regulations 2015 141 duties

The National Health Service (General Medical Services Contracts) Regulations 2015 136 duties

Construction (Design and Management) Regulations 2015 114 duties

The National Health Service (General Medical Services Contracts) (Wales) Regulations 2023 94 duties

The National Health Service (General Medical Services Contracts) (Scotland) Regulations 2018 89 duties

Applicant — also bound by 325 other Acts

Insolvency (England and Wales) Rules 2016 46 duties

Human Medicines Regulations 2012 42 duties

The Land Registration Rules 2003 25 duties

Regulation (EU) No 1178/2011 (Aircrew) 20 duties

Value Added Tax Regulations 1995 18 duties

Trader — also bound by 864 other Acts

Value Added Tax Regulations 1995 416 duties

Companies Act 2006 244 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 133 duties

Companies Act 1985 85 duties

Insolvency (England and Wales) Rules 2016 62 duties

Any Person — also bound by 2684 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 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.

Part 1

INTRODUCTION

0 of 2 sections shown

2 other sections in this Part — procedural and definitional

s.001 Citation and commencement

s.002 Interpretation

Part 2

CONTRACTORS

4 of 4 sections shown

s.003 Multiple contractors Regulated

If you elect to be treated as multiple contractors, allocate new sub-contractors and notify HMRCContractor

s.004 Monthly return Regulated

Submit monthly CIS returns to HMRC within 14 daysContractor

s.005 Scheme representative Regulated

Optionally appoint a group company as your CIS representativeTrader

s.006 Verification etc of registration status of sub-contractor and nominee Regulated

Verify subcontractor registration status with HMRC before payingContractor

Part 3

PAYMENT AND RECOVERY OF AMOUNTS DEDUCTED UNDER SECTION 61

5 of 11 sections shown

s.007 Payment, due date for payment of amounts deducted and receipts Regulated

Pay deducted tax to HMRC on timeContractor

s.010 Return and certificate if amount may be unpaid Prosecution

Submit a CIS tax return if requested by HMRCContractor

Fine up to £300

s.012 Certificate after inspection of records of contractors and sub-contractors Regulated

Other duties (1) — Crown / regulator

HMRC may issue a debt certificate following a CIS records inspectionStatutory regulator

s.013 Determination of amounts payable by contractor and appeal against determination Regulated

Continue making CIS deductions during payment disputesContractor

s.017 In-year repayments of provisional excess credit Regulated

Apply for an in-year CIS tax repayment if you have overpaidContractor

6 other sections in this Part — procedural and definitional

s.008 Quarterly tax periods

s.009 Recovery from sub-contractor of amount not deducted by contractor

s.011 Notice and certificate if amount may be unpaid

s.014 Interest on amounts overdue

s.015 Interest on amount overpaid

s.016 Recovery of amount unpaid and interest

Part 4

PAYMENTS EXCEPTED FROM SECTION 60

0 of 7 sections shown

7 other sections in this Part — procedural and definitional

s.018 Small payments

s.019 Work carried out on land owned by person to whom payment is made

s.020 Reverse premiums

s.021 Payments as agent of a local education authority

s.022 Payments in respect of property used for business

s.023 Arrangements involving public bodies

s.024 Charities

Part 5

REGISTRATION OF SUB-CONTRACTORS

1 of 2 sections shown

s.025 Registration for gross payment or for payment under deduction and cancellation of registration for payment under deduction Regulated

1 other section in this Part — procedural and definitional

s.026 Cancellation of registration for gross payment

Part 6

CONDITIONS TO BE SATISFIED FOR GROSS PAYMENT

5 of 11 sections shown

s.027 Evidence prescribed to satisfy the business test Regulated

Provide evidence to support your CIS gross payment status applicationApplicant

s.033 Absence abroad – evidence of living outside the United Kingdom Regulated

Provide evidence of living abroad for CIS gross payment statusApplicant

s.034 Absence abroad – evidence of compliance with tax obligations Regulated

Provide evidence of overseas tax compliance for CIS registrationApplicant

s.035 Evidence of unemployment Regulated

Provide evidence of unemployment for CIS gross payment statusApplicant

s.036 Evidence of full-time education Regulated

Provide evidence of full-time education for CIS registrationApplicant

6 other sections in this Part — procedural and definitional

s.028 Minimum turnover

s.029 Evidence prescribed to satisfy the turnover test

s.030 Number of partners or relevant persons

s.031 Turnover test treated as satisfied in prescribed circumstances

s.032 Exceptions from compliance obligations

s.037 Interpretation

Part 7

ELECTRONIC COMMUNICATIONS

3 of 12 sections shown

s.045 Mandatory electronic payment Regulated

Use electronic payment methods for CIS tax paymentsContractor

s.047 Default notice and appeal Regulated

Other duties (1) — Crown / regulator

HMRC must issue a default notice if CIS payments are lateStatutory regulator

s.048 Default surcharge Regulated

Pay late CIS payment surcharges within 30 daysContractor

9 other sections in this Part — procedural and definitional

s.038 Interpretation

s.039 Whether information has been delivered electronically

s.040 Proof of content of electronic delivery

s.041 Proof of identity of person sending or receiving electronic delivery

s.042 Information sent electronically on behalf of a person

s.043 Proof of delivery of information sent electronically

s.044 Proof of payment sent electronically

s.046 Contractor in default if specified payment not received by applicable due date

s.049 Surcharge notice and appeal

Part 8

SUPPLEMENTARY PROVISIONS

5 of 11 sections shown

s.051 Inspection of records of contractors and sub-contractors Regulated

Keep and produce CIS records for HMRC inspectionContractor

s.052 Inspection of records of sub-contractors – additional provisions Regulated

Maintain and produce records of CIS deductions and set-offsContractor

s.053 Information as to change of control of close company Regulated

Notify HMRC of changes in company controlTrader

s.054 Death of contractor Regulated

Personal representatives must fulfil CIS duties after a contractor's deathAny Person

s.056 Application by the Commissioners for Her Majesty’s Revenue and Customs of sums deducted under section 61 Regulated

Other duties (1) — Crown / regulator

HMRC must offset CIS deductions against your company's other tax liabilitiesStatutory regulator

6 other sections in this Part — procedural and definitional

s.050 Delegation of Commissioners for Her Majesty’s Revenue and Customs' functions

s.055 Service by post

s.057 Certificate that sum due

s.058 Payment by cheque

s.059 Appeals: supplementary provisions

s.060 Transitional provisions, savings and revocation

Schedules

0 of 13 shown

13 other schedules

s.sch001 TRANSITIONAL PROVISIONS AND SAVINGS

s.sch001 Paragraph 9 is without prejudice to the generality of paragraphs...

s.sch001 Paragraphs 1 to 10 have effect instead of paragraph (b)...

s.sch001 General saving for old savings

s.sch001 Interpretation

s.sch001 Anything which— (a) has been done, or has effect as...

s.sch001 Any reference (express or implied) in these Regulations or any...

s.sch001 Any reference (express or implied) in these Regulations to—

s.sch001 Any reference (express or implied) in these Regulations to contractors,...

s.sch001 Paragraphs 4, 5 and 6 apply only in so far...

s.sch001 Paragraph 6 is without prejudice to the generality of paragraph...

s.sch001 These Regulations have effect in relation to sums liable, under...

s.sch002 REVOCATIONS

Help complying

Guvnor’s practical routes through this instrument.

Complete your CIS monthly compliance

A practical week-by-week workflow for CIS contractors. Know exactly what to do on each day of the tax month cycle, from verifying …

Protect your business from CIS supply chain fraud

Since 6 April 2026, contractors can be held liable if they 'knew or should have known' that a connected party deliberately failed …

Fix CIS payment errors

Something gone wrong with CIS? This troubleshooting guide helps contractors and subcontractors identify and fix common Construction Industry Scheme errors, from wrong …

CIS compliance quick check

Monthly CIS compliance essentials for experienced contractors. Three key actions: verify subcontractors, calculate deductions, submit your return by the 19th.

Keep and maintain your gross payment status

Everything you need to know to keep your CIS gross payment status once granted. Learn when HMRC reviews your GPS, what triggers …

Set up a limited company

'Deemed contractor' status under CIS

If your business is not mainly in construction but spends more than £3 million on construction work in any rolling 12 months, …

Appealing a CIS penalty - what counts as a reasonable excuse

You can appeal a Construction Industry Scheme penalty if something unexpected or outside your control caused the failure, or if the penalty …

Apply for CIS gross payment status

Gross payment status lets a construction subcontractor be paid in full, with no Construction Industry Scheme deduction, and pay all their tax …

Avoid common CIS mistakes

A CIS contractor can go wrong at ten points: verifying, deducting, giving statements, filing, paying, employment status and records. Verify before you …

CIS nil returns - when you must file and when you don't

Since 6 April 2026, a Construction Industry Scheme contractor that pays no subcontractors in a tax month must file a nil return …

Calculate CIS deductions

Work out each Construction Industry Scheme deduction by taking VAT and the subcontractor's direct costs for materials, consumable stores, fuel and plant …

Claim a refund for CIS deductions

Construction Industry Scheme deductions are advance payments of your tax, not extra tax. Sole traders and partners offset them in their Self …

How to correct errors on your CIS return

If you find an error on a Construction Industry Scheme return, such as a wrong deduction rate, UTR or payment amount, correct …

12 more guides that reference this instrument

Keep your CIS gross payment status Manage your cashflow when CIS deductions are taken Protect your business from CIS supply chain fraud Register as a CIS contractor Register as a CIS subcontractor Submit your CIS monthly return What to do if you've missed a CIS deadline Work out your CIS duties when you use occasional labour Your GPS has been cancelled - what happens now Verify subcontractors with HMRC under CIS Aggregates Levy for construction businesses Understand how Corporation Tax works

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

Income Tax (Construction Industry Scheme) Regulations 2005

Does it bind you?

Other Acts binding the same actors

What it requires

INTRODUCTION

CONTRACTORS

PAYMENT AND RECOVERY OF AMOUNTS DEDUCTED UNDER SECTION 61

PAYMENTS EXCEPTED FROM SECTION 60

REGISTRATION OF SUB-CONTRACTORS

CONDITIONS TO BE SATISFIED FOR GROSS PAYMENT

ELECTRONIC COMMUNICATIONS

SUPPLEMENTARY PROVISIONS

Schedules

Help complying

Complete your CIS monthly compliance

Protect your business from CIS supply chain fraud

Fix CIS payment errors

CIS compliance quick check

Keep and maintain your gross payment status

Set up a limited company

'Deemed contractor' status under CIS

Appealing a CIS penalty - what counts as a reasonable excuse

Apply for CIS gross payment status

Avoid common CIS mistakes

CIS nil returns - when you must file and when you don't

Calculate CIS deductions

Claim a refund for CIS deductions

How to correct errors on your CIS return