Application by the Commissioners for Her Majesty’s Revenue and Customs of sums deducted under section 61 of the Finance Act 2004
- Submit CIS deduction returns if you are an RTI employer Employer
UK Statutory Instrument
2012
United Kingdom
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2012
At a glance
Enforced by
What's here
1 compliance obligation
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Employer 1
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.
Employers also bound by 171 other Acts (top 5 shown)
- Provision and Use of Work Equipment Regulations 1998 1998 204 duties
- The Income Tax (Pay As You Earn) Regulations 2003 2003 201 duties
- Electricity at Work Regulations 1989 1989 55 duties
- Fire Safety (Scotland) Regulations 2006 2006 51 duties
- TULRCA 1992 1992 47 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.
Browse 13 other sections — procedural / definitional / commencement
Citation and commencement
Citation and commencement
Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005
Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005
Interpretation
Interpretation
Quarterly tax periods
Quarterly tax periods
Gross payment: exceptions from compliance obligations
Gross payment: exceptions from compliance obligations
Mandatory electronic payment
Mandatory electronic payment
Application by the Commissioners for Her Majesty’s Revenue and Customs of sums deducted under section 61 of the Finance Act 2004
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 …
Connected legislation
parent Act
These instruments amend, apply, or refer to this Act. They may not all create direct business obligations.
Made under
Finance Act 2004 2004 Primary Act
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Regulators
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