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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
, see all updates

The Scheme: secondary legislation: regulation 7

This regulation sets out how payment of sums deducted should be dealt with: to be readin conjunction with FA04/S61.

A contractor must pay over to HMRC amounts deducted from payments made to subcontractorson net payment status

  • within 17 days after the end of the tax period for electronic payments: SI2005/2045 reg 7(1)(a), and
  • within 14 days after the end of the tax period in all other circumstances: SI2005/2045 reg 7(1)(b).

If requested, HMRC must give the contractor a receipt for CIS deductions paid over tothe department under (1): SI2005/2045 reg 7(2).

If the payment made under (1) is a joint payment (including CIS deductions, PAYE tax andNICs) and a receipt has already been provided for the total amount submitted, then HMRCdoes not have to provide a separate receipt in respect of the CIS elements of the totalpayment made: SI2005/2045 reg 7(3).

ENABLING PROVISION – FA04/S71 (1)