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HMRC internal manual

Construction Industry Scheme Reform Manual

Compliance: Regulation 13 determinations: Case 1 deductions


CISR82600 Action guide contents

When a contractor has paid the amount charged in a Regulation 13 determination, a deduction may be allowed in arriving at the Case I profits of the contractor.

This applies only to the amount charged on the determination and not to any interest or penalty charged.

Further detail on Case I deductions can be found at BIM42101+.