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HMRC internal manual

Construction Industry Scheme Reform Manual

Compliance: Regulation 13 determinations: interest on outstanding deductions


CISR82600 Action guide contents

Interest is chargeable under Regulation 14 on subcontractor deductions that are outstanding at the end of the tax year. The interest is chargeable at the same rate as on late payments of Income Tax.

Interest charged under Regulation 14 is payable without deduction of Income Tax and does not qualify as a deduction in the computation of income, profits or losses for tax purposes. The charge is calculated and levied by Debt Management and Banking.


Over-payments qualify for repayment supplement (Regulation 15).

Where a Regulation 13 determination is discharged and this results in a repayment, you should consider whether any supplement is payable. If you decide that it is, add the supplement to the repayment being made.