{
  "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-25",
  "json_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-25.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/25",
  "kind": "regulation",
  "number": "25",
  "heading": "Registration for gross payment or for payment under deduction and cancellation of registration for payment under deduction",
  "text": "(1) On the application for registration for gross payment or for payment under deduction under section 63 of the Act (registration for gross payment or payment under deduction), the applicant must provide such documents, records and information to establish his identity as an officer of Revenue and Customs may require, which may include—\n(a) the applicant’s birth certificate,\n(b) the name, address, national insurance number and unique taxpayer reference of—\n(i) if the applicant is an individual, the applicant,\n(ii) if the applicant is a partner in a firm, any partner,\n(iii) if the applicant is a company, the directors of the company or, if the company is a close company, the persons who are the beneficial owners of shares in the company,\n(c) utility bills,\n(d) council tax bills,\n(e) current passport,\n(f) driving licence,\n(g) company registration number,\n(h) company’s memorandum and articles of association.\n(2) An officer of Revenue and Customs may require that any of the documents, records or information required under paragraph (1) be produced by the applicant in person.\n(3) If the Commissioners for Her Majesty’s Revenue and Customs are not satisfied with the documents, records or information provided under paragraph (1), they may refuse to register the applicant for payment under deduction by notice stating the reasons for the refusal (“the refusal notice”).\n(4) An officer of Revenue and Customs may at any time make a determination cancelling a person’s registration for payment under deduction with immediate effect by notice stating the reasons for the cancellation (“the cancellation notice”) if they have reasonable grounds to suspect that the person—\n(a) provided false or incorrect information under paragraph (1),\n(b) has fraudulently made an incorrect return or provided incorrect information (whether as a contractor or a sub-contractor) under any provision of Chapter 3 of the Act or these Regulations, or\n(c) has knowingly failed to comply (whether as a contractor or a sub-contractor) with any such provision.\n(5) A person may appeal against a notice or refusal specified in column 1 of Table 2 by giving notice to an officer of Revenue and Customs within 30 days of the event specified in column 2 stating the person’s reasons for appeal stated in column 3.\nTable 2\nColumn 1: appeal\nColumn 2: timing event\nColumn 3: reasons for appeal\nAppeal against a refusal notice.\nIssue of the refusal notice.\nReasons for believing the application should not have been refused.\nAppeal against a cancellation notice.\nIssue of the cancellation notice.\nReasons for believing the registration should not have been cancelled.\nRefusal to register for payment under deduction under section 66(7) of the Act (registration following cancellation of registration for gross payment).\nCancellation of registration for gross payment\nReasons for believing the person should have been registered for payment under deduction.\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 25(6) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 141"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 25 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/25",
    "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."
}