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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: secondary legislation: regulation 32

The regulation deals with the exceptions to the compliance test; to be read inconjunction with FA04/SCH11.

In certain circumstances, HMRC may treat a person as meeting the compliance test. Theprescribed obligations and prescribed circumstances in which failures of compliance willbe ignored are at Table 3 of this regulation.

ENABLING PROVISION – FA04/SCH11/PARA4(3), 8(2) & 12(2)