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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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The Scheme: secondary legislation: regulation 18

This regulation deals with small payments.

A payment under a construction contract is not a contract payment if the conditions setout in (2) and (3) are met: SI2005/2045 reg 18(1).

The person making the payment falls within FA04/S59 (1) (b) to (l) and the person has beenapproved by HMRC for the purposes of this regulation: SI2005/2045 reg 18(2).

That, excluding the cost of materials, the total payment made under the constructioncontract does not exceed £1,000: SI2005/2045 reg 18(3).