The Income Tax (Construction Industry Scheme) Regulations 2005
The Income Tax (Construction Industry Scheme) Regulations 2005
- London OPSI 2005
- SI 2005: 2045 .
Come into force 6 April 2006. Implement the reform of the Construction Industry Scheme replacing the card, certificate and voucher system with a requirement that contractors should contact HM Revenue and Customs to confirm that the contract is one of self-employment and whether the subcontractor should be paid net or gross. Contractors will submit a monthly return to the HM Revenue and Customs showing the amount paid and deductions made for all subcontractors. Apply to the UK.
0110731719
INCOME TAX (CONSTRUCTION INDUSTRY SCHEME) REGULATIONS 2005
Come into force 6 April 2006. Implement the reform of the Construction Industry Scheme replacing the card, certificate and voucher system with a requirement that contractors should contact HM Revenue and Customs to confirm that the contract is one of self-employment and whether the subcontractor should be paid net or gross. Contractors will submit a monthly return to the HM Revenue and Customs showing the amount paid and deductions made for all subcontractors. Apply to the UK.
0110731719
INCOME TAX (CONSTRUCTION INDUSTRY SCHEME) REGULATIONS 2005