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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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Compliance: Regulation 13 determinations: subcontractor claiming credit


CISR82600 Action guide contents

A Regulation 13 determination is raised where a deduction has not been made by a contractor on a payment under the Scheme. For this reason, credit is not normally given to a subcontractor who claims credit on such payments (CISR72610).

This is because in order to be entitled to credit or repayment the subcontractor must have suffered the deduction on account of tax at the time the contractor paid them.

Where, however, the subcontractor claims to have reimbursed the contractor the amounts that should have been deducted, you should follow the action guide at CISR72620.