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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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Compliance: Regulation 13 determinations: Introduction

CISR82600 Action guide contents

This paragraph serves as an introduction to the section on Regulation 13 determinations. For detailed action guides and coverage of particular aspects of the subject use the above links to the menus of action guides and information panels.

Regulation 13 Determinations are made under Regulation 13(2) of the Income Tax (Construction Industry Scheme) Regulations 2005 to recover deductions that the contractor has failed to make from a subcontractor, or to recover the amount(s) due where insufficient deductions have been made by a contractor from a subcontractor. Determinations under Regulation 13(2) cover deductions due to be made under FA04/s61, even where the determination is for a period prior to 6t h April 2007.

This section covers the following issues

  • raising Regulation 13 determinations
  • appeals against the determinations
  • the conduct of appeal hearings.

Regulation 13 determination due date

The provisions of Parts IV, V and VI, TMA70 apply to determinations made under Regulation 13(2) and to appeals, collection and recovery of the amounts charged as though they were determinations to Income Tax, except that the amount charged is due and payable 14 days after the determination is made.

Fraudulent or negligent conduct

If there has been fraudulent or negligent conduct, the usual statutory time limits apply to the making of determinations under Regulation 13(2). If it is necessary to make extended time limit determinations, the procedures at EM3270 should be followed.

Disputes between contractors and subcontractors

In some cases of dispute between contractors and subcontractors over deductions from payments, you may decide to use a Regulation 13 determination to establish the facts about payments made by a contractor. The treatment of disputes is dealt with at CISR72130. If you do use the Regulation 13 determination procedures you may need to use variants on the standard sample letters supplied in this section.

Insolvent contractors

Where a contractor becomes insolvent, consult the Insolvency Manual for detailed guidance.