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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): scheme overview: CIS - from 6 April 2007 - payments to HMRC

A contractor is obliged to pay to HMRC all amounts, which he was liable to deduct by the

  • 19th of the month or
  • 22nd of the month if paying electronically or
  • 19th or 22nd of the quarter if paying quarterly.