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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: primary legislation: section 63

This section deals with the registration process.

  • If documentation prescribed in regulations is satisfactorily provided, HMRC must register the individual or company: FA04/S63 (1) See SI2005/2045 reg 25
  • If an individual, partnership or company can satisfy the requirements in S64, HMRC must register for gross payment: FA04/S63 (2)
  • In all other cases the applicant must be registered under deduction: FA04/S63 (3)