CISR17460 - The Scheme: secondary legislation: regulation 45

This regulation deals with mandatory electronic payments.

If a contractor has received an e-payment notice under Regulation 199 of the PAYERegulations in respect of a tax year they must make their CIS payment electronically:SI2005/2045 reg 45(1).

(1) applies whether or not a payment of tax is due under Regulation 68 of the PAYERegulations: SI2005/2045 reg 45(2).

If HMRC have given a direction under Regulation 199(3) of the PAYE Regulations, the CISpayment must be made accordingly: SI2005/2045 reg 45(3).

ENABLING PROVISION – FA04/S71 (1)