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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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The Scheme: primary legislation: section 57

This is a short introductory section outlining the main elements of the scheme,including reference points in respect of:

  • what payments are affected by the scheme: FA04/S57 (1)
  • what is meant by the term ‘construction contract’: FA04/S57 (2)
  • definition of ‘contractor’: FA04/S57 (3)
  • registering for gross payment: FA04/S57 (4)(a)
  • registering for payment under deduction: FA04/S57 (4)(b)

It also provides for the CIS provisions to be treated as part of the Taxes Acts.