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HMRC internal manual

Construction Industry Scheme Reform Manual

Compliance: Regulation 13 determinations: Raise determination

CISR82600 Action guide contents

Raising a Regulation 13 Determination

SI2005/2045 reg 13(2) permits an Officer of Revenue and Customs to raise an determination on a contractor to cover deductions the Officer has reason to believe should have been made.

This might be required in the following situations

  • the Officer has reason to believe that the amount the contractor is liable to pay under the Regulations is greater than the amount, if any, which has been paid. This might arise in the light of a employer compliance review of the contractor’s record or a Construction Industry Team (CIT) or SCI investigation.
  • the contractor has failed to submit monthly returns to the CIS Processing Centre for payments made.

You should issue a warning letter to the contractor that you intend to make a determination (CISR82030), following the issue of the warning letter you should allow 30 days for the contractor to respond before proceeding to make the determination under Regulation 13. This warning may be enough to obtain the monthly returns required, making a determination unnecessary.

The determination must always be raised by the contractor’s SA/CT Processing Office, or by a Compliance Officer where an Employer Compliance review is in progress. For details of the precise wording to be used on the Regulation 13 determination see CISR82010.

The use of Regulation 13 determinations to pursue contractors for failure to submit monthly returns is covered at CISR82060.

How to raise the determination

Guidance on the procedures for raising the determination is set out in the following places

  • individual taxpayers and partnerships or any other cases where the determination is being raised against SA record holders at CO3150
  • companies at AC4818.

Further information relating to the raising of a Regulation 13 determination can be found in the following paragraphs or from the information menu