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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: secondary legislation: introduction

 

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

The secondary legislation defining the Construction Industry Scheme is contained in Regulations 1 to 60 and Schedules 1 & 2, ‘The Income Tax (Construction Industry Scheme) Regulations 2005’ (SI2005/2045). The primary legislation defining the Construction Industry Scheme is contained in FA04/S57 to S77, together with FA04/SCH11& 12. See CISR16000 onwards for more information on the primary legislation.

This section summarises the provisions contained within the secondary legislation and deals with difficulties in interpretation that may arise.

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