- Made under
- Finance Act 2004
- Enforced by
- HMRC
- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Employer1
Other Acts binding the same actors
If a role above is yours, these are the other instruments that most often bind it.
Employer — also bound by 682 other Acts
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.
s.007
Application by the Commissioners for Her Majesty’s Revenue and Customs of sums deducted under section 61 of the Finance Act 2004
Regulated
- Submit CIS deduction returns if you are an RTI employerEmployer
6 other provisions — procedural and definitional
s.001
Citation and commencement
s.002
Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005
s.003
Interpretation
s.004
Quarterly tax periods
s.005
Gross payment: exceptions from compliance obligations
s.006
Mandatory electronic payment
Connected legislation
The wider family of instruments made under the same parent Act.
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.