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The Income Tax (Construction Industry Scheme) Regulations 2005

Language: English Series: SI ; 2005: 2045Publication details: London OPSI 2005ISBN:
  • 0110731719
Subject(s): Online resources: Summary: 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.

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.

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