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
The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 1993 19 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

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

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

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 — INTRODUCTION

Browse 2 other sections in this Part — procedural / definitional / commencement

s.001

Citation and commencement

s.002

Interpretation

Part 2 — CONTRACTORS

s.005

Scheme representative

Optionally appoint a group company as your CIS representative Trader

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

s.003

Part 3 — PAYMENT AND RECOVERY OF AMOUNTS DEDUCTED UNDER SECTION 61

s.007

Payment, due date for payment of amounts deducted and receipts

Pay deducted tax to HMRC on time Contractor

s.010

Return and certificate if amount may be unpaid

Fine up to £300

Submit a CIS tax return if requested by HMRC Contractor

s.012

Certificate after inspection of records of contractors and sub-contractors

Other duties (1) — Crown / regulator

HMRC may issue a debt certificate following a CIS records inspection Statutory regulator

s.017

In-year repayments of provisional excess credit

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

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

s.008

Part 4 — PAYMENTS EXCEPTED FROM SECTION 60

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

s.018

Part 5 — REGISTRATION OF SUB-CONTRACTORS

s.025

Registration for gross payment or for payment under deduction and cancellation of registration for payment under deduction

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

s.026

Cancellation of registration for gross payment

Part 6 — CONDITIONS TO BE SATISFIED FOR GROSS PAYMENT

s.027

Evidence prescribed to satisfy the business test

Provide evidence to support your CIS gross payment status application Applicant

s.033

Absence abroad – evidence of living outside the United Kingdom

Provide evidence of living abroad for CIS gross payment status Applicant

s.034

Absence abroad – evidence of compliance with tax obligations

Provide evidence of overseas tax compliance for CIS registration Applicant

s.035

Evidence of unemployment

Provide evidence of unemployment for CIS gross payment status Applicant

s.036

Evidence of full-time education

Provide evidence of full-time education for CIS registration Applicant

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

s.028

Part 7 — ELECTRONIC COMMUNICATIONS

s.045

Mandatory electronic payment

Use electronic payment methods for CIS tax payments Contractor

s.047

Default notice and appeal

Other duties (1) — Crown / regulator

HMRC must issue a default notice if CIS payments are late Statutory regulator

s.048

Default surcharge

Pay late CIS payment surcharges within 30 days Contractor

Browse 9 other sections in this Part — procedural / definitional / commencement

s.038

Part 8 — SUPPLEMENTARY PROVISIONS

s.051

Inspection of records of contractors and sub-contractors

Keep and produce CIS records for HMRC inspection Contractor

s.052

Inspection of records of sub-contractors – additional provisions

Maintain and produce records of CIS deductions and set-offs Contractor

s.053

Information as to change of control of close company

Notify HMRC of changes in company control Trader

s.054

Death of contractor

Personal representatives must fulfill CIS duties after a contractor's death Any Person

s.056

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

Other duties (1) — Crown / regulator

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

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

s.050

Schedules

Browse 2 other Schedules — structural / supplementary

s.sch001

TRANSITIONAL PROVISIONS AND SAVINGS

s.sch002

REVOCATIONS

Read the full Act on legislation.gov.uk

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 23 more

Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

HMRC

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 …

At a glance

Who this Act binds

Step-by-step journeys using this legislation

Relevant guidance

Direct — cites this Act

Supporting — topic alignment

Mentioned in related content

Other Acts binding the same actors

What this Act requires

Part 1 — INTRODUCTION

Part 2 — CONTRACTORS

Part 3 — PAYMENT AND RECOVERY OF AMOUNTS DEDUCTED UNDER SECTION 61

Part 4 — PAYMENTS EXCEPTED FROM SECTION 60

Part 5 — REGISTRATION OF SUB-CONTRACTORS

Part 6 — CONDITIONS TO BE SATISFIED FOR GROSS PAYMENT

Part 7 — ELECTRONIC COMMUNICATIONS

Part 8 — SUPPLEMENTARY PROVISIONS

Schedules

Official guidance

Enforcement and responsible bodies

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