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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): construction industry training board (CITB) levy

The CITB is an industrial board responsible for promoting vocational training in the construction industry. The CITB is empowered to impose a levy on employers or contractors in this industry to fund its operations.

Where a contractor paid or pays a levy in respect of an uncertificated, net or unmatched subcontractor, the amount should be excluded from the payments to the subcontractor

  • before calculating the deduction.