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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: secondary legislation: regulation 46

This regulation deals with contractors required to make an electronic payment.

If HMRC does not receive a specified payment, electronically or otherwise, by the required date the contractor is in default: SI2005/2045 reg 46(2).

The contractor will not be in default if they had a reasonable excuse for not submitting the payment on time and the payment is received by HMRC as soon as possible after the reasonable excuse ceased: SI2005/2045 reg 46(3)(a) and (b).

Inability to pay is not a reasonable excuse: SI2005/2045 reg 46(4).

A payment is not treated as having been received by the required date until the total amount due is fully in HMRC’s possession: SI2005/2045 reg 46(5).


See CISR17700 this regulation was revoked with effect for tax periods where tax was chargeable commencing 6 April 2010.