{
  "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005",
  "json_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005.json",
  "id": "uksi/2005/2045",
  "title": "The Income Tax (Construction Industry Scheme) Regulations 2005",
  "short_title": "Income Tax (Construction Industry Scheme) 2005",
  "long_title": "These Regulations make provisions in relation to the construction industry scheme established by Chapter 3 of the Finance Act 2004 (c. 12) (“the Act”).",
  "citation": "S.I. 2005/2045",
  "type": "uksi",
  "year": "2005",
  "number": "2045",
  "version": "current",
  "date": "2005-07-25",
  "revised": true,
  "valid_from": "2014-05-06",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 55,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "INTRODUCTION",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "CONTRACTORS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Multiple contractors",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Monthly return",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Scheme representative",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Verification etc of registration status of sub-contractor and nominee",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "PAYMENT AND RECOVERY OF AMOUNTS DEDUCTED UNDER SECTION 61",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Payment, due date for payment of amounts deducted and receipts",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
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    {
      "path": "regulation/7A",
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      "number": "7A",
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      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-7A",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/8",
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      "heading": "Quarterly tax periods",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/9",
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      "heading": "Recovery from sub-contractor of amount not deducted by contractor",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Return and certificate if amount may be unpaid",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
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      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Notice and certificate if amount may be unpaid",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/12",
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      "number": "12",
      "heading": "Certificate after inspection of records of contractors and sub-contractors",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Determination of amounts payable by contractor and appeal against determination",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Interest on amounts overdue",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Interest on amount overpaid",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Recovery of amount unpaid and interest",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "In-year repayments of provisional excess credit",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "PAYMENTS EXCEPTED FROM SECTION 60",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Small payments",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Work carried out on land owned by person to whom payment is made",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/20",
      "kind": "regulation",
      "number": "20",
      "heading": "Reverse premiums",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/21",
      "kind": "regulation",
      "number": "21",
      "heading": "Payment as agent of local authority",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/22",
      "kind": "regulation",
      "number": "22",
      "heading": "Payments in respect of property used for business",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/23",
      "kind": "regulation",
      "number": "23",
      "heading": "Arrangements involving public bodies",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/24",
      "kind": "regulation",
      "number": "24",
      "heading": "Charities",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "part/5",
      "kind": "part",
      "number": "5",
      "heading": "REGISTRATION OF SUB-CONTRACTORS",
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      "status": null,
      "parent": null
    },
    {
      "path": "regulation/25",
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      "number": "25",
      "heading": "Registration for gross payment or for payment under deduction and cancellation of registration for payment under deduction",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-25",
      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "regulation/26",
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      "number": "26",
      "heading": "Cancellation of registration for gross payment",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/6",
      "kind": "part",
      "number": "6",
      "heading": "CONDITIONS TO BE SATISFIED FOR GROSS PAYMENT",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/6/crossheading/business-test",
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      "number": null,
      "heading": "Business test",
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      "status": null,
      "parent": "part/6"
    },
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      "path": "regulation/27",
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      "number": "27",
      "heading": "Evidence prescribed to satisfy the business test",
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      "status": null,
      "parent": "part/6/crossheading/business-test"
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    {
      "path": "part/6/crossheading/turnover-test",
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      "heading": "Turnover test",
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      "status": null,
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    },
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      "path": "regulation/28",
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      "number": "28",
      "heading": "Minimum turnover",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/crossheading/turnover-test"
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      "path": "regulation/29",
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      "heading": "Evidence prescribed to satisfy the turnover test",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-29",
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      "parent": "part/6/crossheading/turnover-test"
    },
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      "path": "regulation/30",
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      "heading": "Number of partners or relevant persons",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/crossheading/turnover-test"
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      "path": "regulation/31",
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      "heading": "Turnover test treated as satisfied in prescribed circumstances",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/crossheading/turnover-test"
    },
    {
      "path": "part/6/crossheading/compliance-test",
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      "status": null,
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      "path": "regulation/32",
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      "heading": "Exceptions from compliance obligations",
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      "path": "regulation/33",
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      "heading": "Absence abroad – evidence of living outside the United Kingdom",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-33",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/crossheading/compliance-test"
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      "path": "regulation/34",
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      "heading": "Absence abroad – evidence of compliance with tax obligations",
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      "status": null,
      "parent": "part/6/crossheading/compliance-test"
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      "path": "regulation/35",
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      "number": "35",
      "heading": "Evidence of unemployment",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-35",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/crossheading/compliance-test"
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      "path": "regulation/36",
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      "number": "36",
      "heading": "Evidence of full-time education",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-36",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/crossheading/compliance-test"
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      "path": "regulation/37",
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      "heading": "Interpretation",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/crossheading/compliance-test"
    },
    {
      "path": "part/7",
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      "number": "7",
      "heading": "ELECTRONIC COMMUNICATIONS",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "regulation/38",
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      "status": null,
      "parent": "part/7"
    },
    {
      "path": "regulation/39",
      "kind": "regulation",
      "number": "39",
      "heading": "Whether information has been delivered electronically",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-39",
      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "regulation/40",
      "kind": "regulation",
      "number": "40",
      "heading": "Proof of content of electronic delivery",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "regulation/41",
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      "number": "41",
      "heading": "Proof of identity of person sending or receiving electronic delivery",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-41",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "regulation/42",
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      "heading": "Information sent electronically on behalf of a person",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    },
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      "path": "regulation/43",
      "kind": "regulation",
      "number": "43",
      "heading": "Proof of delivery of information sent electronically",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-43",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
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      "path": "regulation/44",
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      "number": "44",
      "heading": "Proof of payment sent electronically",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-44",
      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "regulation/45",
      "kind": "regulation",
      "number": "45",
      "heading": "Mandatory electronic payment",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-45",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7"
    },
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      "path": "regulation/46",
      "kind": "regulation",
      "number": "46",
      "heading": "Contractor in default if specified payment not received by applicable due date",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-46",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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      "path": "regulation/47",
      "kind": "regulation",
      "number": "47",
      "heading": "Default notice and appeal",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-47",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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      "path": "regulation/48",
      "kind": "regulation",
      "number": "48",
      "heading": "Default surcharge",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-48",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7"
    },
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      "path": "regulation/49",
      "kind": "regulation",
      "number": "49",
      "heading": "Surcharge notice and appeal",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-49",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7"
    },
    {
      "path": "part/8",
      "kind": "part",
      "number": "8",
      "heading": "SUPPLEMENTARY PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/50",
      "kind": "regulation",
      "number": "50",
      "heading": "Delegation of Commissioners for Her Majesty’s Revenue and Customs' functions",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-50",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "regulation/51",
      "kind": "regulation",
      "number": "51",
      "heading": "Inspection of records of contractors and sub-contractors",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-51",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "regulation/52",
      "kind": "regulation",
      "number": "52",
      "heading": "Inspection of records of sub-contractors – additional provisions",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-52",
      "extent": "E+W+S+N.I.",
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      "affecting_title": "The Statutory Neonatal Care Pay (Miscellaneous Amendments) Regulations 2025",
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