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.