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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: secondary legislation: regulation 34

This regulation covers applicants who have been living abroad and their tax compliance;to be read in conjunction with FA04/SCH11.

The applicant must satisfy HMRC that they have fully complied with comparable taxobligations to those set out at FA04/SCH11/PARA4 in any country in which they claim tohave lived during any part of the qualifying period: SI2005/2045 reg 34(1).

The applicant must produce evidence or documentation from the Revenue Department of allcountries in which they claim to have lived during the qualifying period confirming thatthey have fully complied with their tax obligations: SI2005/2045 reg 34(2).