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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
, see all updates

The Scheme: secondary legislation: regulation 57

This regulation deals with certificates issued by HMRC.

A certificate issued by HMRC, showing that sums due from the contractor have not beenpaid, is sufficient evidence that liabilities in a certificate under 10(6), 11(8) or 12(2)remain unpaid and due to the Crown: SI2005/2045 reg 57(1) and (2).

A certificate issued by HMRC, showing any amount of interest payable by the contractorunder Regulation 14 has not been paid, is sufficient evidence that the liabilities remainunpaid and due to the Crown: SI2005/2045 reg 57(3).

The production of the contractor’s return under Regulation 10(4) and an HMRCcertificate under Regulation 10(6) is sufficient evidence that the amount of tax shown inthe certificate is due and payable by the contractor for the tax period in question:SI2005/2045 reg 57(4).

A certificate issued under para (1) or (3) remains a certificate until the contrary isproved: SI2005/2045 reg 57(5).

ENABLING PROVISION – FA04/S71 (1)