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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
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The Scheme: secondary legislation: regulation 36

This regulation refers to circumstances where the applicant claims to have been in fulltime education; to be read in conjunction with FA04/SCH11.

If an applicant claims, as a result of being in full time education, not to have beensubject to one or more of the obligations at FA04/SCH11/PARA4(1), they must provide HMRCwith the following -

  • If the applicant has been living in the UK, they must supply a statement from the educational facility attended certifying the periods during which they undertook full time education: SI2005/2045 reg 36(2).
  • If the applicant has been living outside the UK, they must supply a statement from the educational facility they attended, in the other country , certifying the periods during which they undertook full time education: SI2005/2045 reg 36(3).

ENABLING PROVISION – FA04/SCH11/PARA4(5)