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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: secondary legislation: regulation 50

This regulation covers powers delegated to HMRC officers.

An officer of HMRC may undertake the following on behalf of the Board –

  • register a subcontractor under FA04/S63: SI2005/2045 reg 50(1)(a).
  • decide who needs to satisfy the qualifying conditions for gross payment status as set out in FA04/S64 (5): SI2005/2045 reg 50(1)(b).
  • cancel registration for gross payment status as at FA04/S66: SI2005/2045 reg 50(1)(c).

This regulation does not prejudice any other HMRC powers to delegate responsibility:SI2005/2045 reg 50(2).