{
  "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-11",
  "json_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-11.json",
  "legislation": "uksi/2005/2045",
  "legislation_title": "The Income Tax (Construction Industry Scheme) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Notice and certificate if amount may be unpaid",
  "text": "(1) This regulation applies if, 17 days or more after the end of a tax period, condition A or B is met.\n(2) Condition A is that—\n(a) a contractor has not paid any amount under regulation 7 for that tax period, and\n(b) an officer of Revenue and Customs has reason to believe that the contractor is liable to pay an amount for that tax period.\n(3) Condition B is that—\n(a) a contractor has paid an amount under regulation 7 for that tax period, but\n(b) an officer of Revenue and Customs is not satisfied, after seeking the contractor’s explanation, that it is the full amount which the contractor is liable to pay for that period.\n(4) An officer of Revenue and Customs, on consideration of the contractor’s record of past payments whether of deductions under section 61 of the Act (deductions on account of tax from contract payments) or of combined amounts, may—\n(a) specify, to the best of his judgment, the amount due under regulation 7 or a combined amount which he considers the contractor is liable to pay, and\n(b) serve notice on the contractor requiring payment of the specified amount within 7 days of the issue of the notice (“the notice period”).\n(5) If condition A is met an officer of Revenue and Customs may give notice under paragraph (4) which extends to two or more consecutive tax periods in a tax year and these Regulations have effect as if they were the latest tax period specified in the notice.\n(6) If, during the notice period, the contractor—\n(a) claims that any payment made in respect of the tax period specified in the notice is or includes the full amount the contractor is liable to pay under regulation 7, but\n(b) does not satisfy an officer of Revenue and Customs that this is the case,\nthe contractor may require an officer of Revenue and Customs to inspect the contractor’s documents and records as if the contractor had been required to produce those documents in accordance with regulation 51 (inspection of records of contractors and sub-contractors).\n(7) If there is an inspection by virtue of paragraph (6), regulation 51 applies to that inspection and the notice given by an officer of Revenue and Customs under paragraph (4) must be disregarded.\n(8) If the amount specified in the notice, or any part of it, is not paid during the notice period—\n(a) the amount unpaid is treated as , or including, an amount which the contractor was liable to pay for that tax period under regulation 7, and\n(b) an officer of Revenue and Customs may prepare a certificate showing how much of that amount remains unpaid.\n(9) But paragraph (8) does not apply if during the notice period—\n(a) the contractor pays the full amount which the contractor is liable to pay under regulation 7 for that tax period, or\n(b) the contractor satisfies an officer of Revenue and Customs that no amount, or no further amount, is due for that tax period.\n(10) Paragraph (11) applies if the contractor pays an amount of deductions under section 61 of the Act, whether separately or as part of a combined amount, certified under this regulation which exceeds the amount the contractor would have been liable to pay in respect of that tax period apart from this regulation.\n(11) The contractor is entitled to set off the excess of deductions under section 61 of the Act against any amount which the contractor is liable to pay under regulation 7 for any subsequent tax periods in the tax year.\n(12) Regulation 57 deals with the use of certificates as evidence that sums are due and unpaid.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 11(4) inserted (6.4.2008) by The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2008 (S.I. 2008/740), regs. 1, 6(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 11(4)(a) inserted (6.4.2008) by The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2008 (S.I. 2008/740), regs. 1, 6(2)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 11(4)(b) substituted (6.4.2008) by The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2008 (S.I. 2008/740), regs. 1, 6(2)(c)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Reg. 11(6)(a) substituted (6.4.2008) by The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2008 (S.I. 2008/740), regs. 1, 6(3)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 11(8)(a) inserted (6.4.2008) by The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2008 (S.I. 2008/740), regs. 1, 6(4)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 11(10) inserted (6.4.2008) by The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2008 (S.I. 2008/740), regs. 1, 6(6)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in reg. 11(11) inserted (6.4.2008) by The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2008 (S.I. 2008/740), regs. 1, 6(5)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 11 in force at 6.4.2007 as notified in the London Gazette (dated 9.3.2007), see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2045/regulation/11",
    "retrieved_at": "2026-10-29T04:55:02.503189+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."
}