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HMRC internal manual

Construction Industry Scheme Reform Manual

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HM Revenue & Customs
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The Scheme: primary legislation: introduction

This paragraph serves as an introduction to the section on the CIS primary legislation.For detailed coverage of particular aspects of the subject use the above link to the menuof information panels.

The primary legislation defining the Construction Industry Scheme is contained inFA04/S57-77 and FA04/SCH11 & 12. The secondary legislation is found in The Income Tax(Construction Industry Scheme) Regulations 2005 (SI2005/2045). See CISR17000onwards for more information on the secondary legislation.

This section summarises the provisions contained within the primary legislation and dealswith difficulties in interpretation that may arise.

This section does not provide procedural detail so there are no action guides. Detailedinformation about procedures relating to particular provisions is provided in other areasof the CIS Guidance. These are identified in this section where appropriate.