{
  "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2012/note",
  "json_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2012/note.json",
  "legislation": "uksi/2012/820",
  "legislation_title": "The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2012",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Income Tax (Construction Industry Scheme) Regulations 2005 (“the 2005 Regulations”).\nThe 2005 Regulations make provision in relation to the construction industry scheme established by Chapter 3 of the Finance Act 2004. They include cross references to some of the provisions of the Income Tax (Pay As You Earn) Regulations 2003 (“the 2003 Regulations”) which deal with the payment by employers of tax deducted from employees’ wages under the Pay As You Earn system to HM Revenue and Customs (“HMRC”) and also to certain reporting obligations under those Regulations.\nThe Income Tax (Pay As You Earn) (Amendment) Regulations 2012 make various amendments to the 2003 Regulations to give effect to changes to the way that employers are required to report information to HMRC about pay and deductions. The changes made by these Regulations to the 2005 Regulations are a consequence of those amendments.\nIn particular, regulation 7 of these Regulations amends regulation 56 of the 2005 Regulations to provide for a new form of return to be made by contractors who have suffered deductions from payments under the construction industry scheme if the contractor is a Real Time Information employer for the purposes of the 2003 Regulations. The return is to be made in respect of each tax period in which such deductions are suffered. The amendments to the 2003 Regulations include the insertion into regulation 2(1) of those Regulations of a definition of the term “Real Time Information employer”. Regulation 7 of these Regulations reflects the fact that under the amended 2003 Regulations, a Real Time Information employer will be required to report to HMRC the payments made to its employees at the time they are made and will not be required to make annual returns to HMRC under regulation 73 of those Regulations.\nThese Regulations also amend the definition of “Student Loan Regulations” in the 2005 Regulations, following the consolidation of the Education (Student Loans) (Repayment) Regulations 2000.\nA Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/820/note",
    "retrieved_at": "2026-10-29T01:36:49.849781+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}