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HMRC internal manual

Construction Industry Scheme Reform Manual

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HM Revenue & Customs
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Compliance: Regulation 13 determinations: amount of determination

 

CISR82600 Action guide contents
   

 

Amount of Regulation 13 determination

The amount to be charged in the determination should be the amount that, according to your best judgement, the contractor is liable to pay. Normally this amount will be calculated by applying the appropriate rate of deduction to the payments made, or estimated to have been made, by the contractor in that year.

Where there is also information on the cost of materials involved, this should also be taken into account.