Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
, see all updates

The Scheme: secondary legislation: regulation 12

This regulation deals with the inspection of records as provided for under Regulation51.

After reference to the contractor’s documents and records, HMRC can prepare acertificate showing the amount payable by the contractor for the tax year/tax periodcovered by the inspection and the amount remaining unpaid: SI2005/2045 reg 12(2)(a) and(b).

Sub-section (3) refers to the provisions at SI2005/2045 reg 57 regarding the use ofcertificates as evidence of sums due.