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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: secondary legislation: regulation 10


This regulation sets out the return and certificate procedures where, 17 days or more after the end of the tax period, (A) deductions are not paid over by the contractor as required and HMRC are unaware of what amount is due or (B) amounts paid over by the contractor are regarded by HMRC as insufficient, or (C) the contractor has made a return under Regulation 4 showing the amount that they are due to pay under Regulation 7, but the contractor has not paid the full amount shown in the return. SI2005/2045 reg 10(1) to (3)and SI2007/672 reg 3.

If either conditions (A) or (B) above are met, HMRC can issue the contractor with a notice requiring them to make a return of the amounts due in the tax period within 14 days of the issue of the notice, SI2005/2045 reg 10(4). Where the notice covers consecutive tax periods within a tax year, or condition (C) above is met, the notice will treat them as a single tax period: SI2005/2045 reg 10(5).

On receiving the return HMRC may prepare a certificate showing the amount due for the tax period and, how much of that amount remains outstanding: SI2005/2045 reg 10(6).SI2005/2045 reg 57 details how certificates can be used as evidence that sums are due and unpaid.