{
  "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-32",
  "json_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-32.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/32",
  "kind": "regulation",
  "number": "32",
  "heading": "Exceptions from compliance obligations",
  "text": "(1) The obligations and requests prescribed for the purposes of paragraphs 4(3), 8(2) and 12(2) of Schedule 11 to the Act are given in column 1 of Table 3.\n(2) The circumstances prescribed in which the applicant or company is to be treated as satisfying the conditions in paragraphs 4(1), 8(1) or 12(1) of Schedule 11 to the Act as regards each of the prescribed obligations are given in column 2 of Table 3.\nTable 3\n1. Prescribed obligations\n2. Prescribed circumstances\nObligation to submit monthly contractor return within the required period.\n(1) Return is submitted not later than 28 days after the due date, and\n(2) the applicant or company—\n(a) has not otherwise failed to comply with this obligation within the previous 12 months, or\n(b) has failed to comply with this obligation on not more than two occasions within the previous 12 months.\nObligation to pay—\n(a)the amount liable to be deducted under section 61 of the Act from payments made during that tax period, or\n(b)tax liable to be deducted under the PAYE Regulations.\n(1) Payment is made not later than 14 days after the due date, and\n(2) the applicant or company—\n(a) has not otherwise failed to comply with this obligation within the previous 12 months, or\n(b) has failed to comply with this obligation on not more than two occasions within the previous 12 months.\nObligation to pay income tax.\n(1) Payment is made not later than 28 days after the due date, and\n(2) the applicant has not otherwise failed to comply with this obligation within the previous 12 months.\nObligation to submit a return under regulation ... 85 of the PAYE Regulations (annual return of other earnings) within the required period.\nReturn is submitted after the due date.\nObligation to pay corporation tax for which the applicant or company is liable.\n(1) Payment is made not later than 28 days after the due date, and\n(2) any shortfall in that payment has incurred an interest charge but no penalty.\nObligation to submit a self-assessment return within the required period.\nReturn is submitted after the due date.\nObligations and requests referred to in paragraphs 4(1), 8(1) and 12(1) of Schedule 11 to the Act.\nThe failure to comply occurred before the appointed day and was within section 562(10), 564(4) or 565(4) of ICTA (conditions to be satisfied: minor and technical failures).\nObligation to make a payment under the Tax Acts or Taxes Management Act 1970.\nLate or non payment of an amount under £100.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 32(2) Table 3 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2013 (S.I. 2013/620), regs. 1(2), 3(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 32(2) Table 3 substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2013 (S.I. 2013/620), regs. 1(2), 3(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 32 Table 3 inserted (3.6.2008) by The Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2008 (S.I. 2008/1282), regs. 1, 2"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 32 in force at 6.4.2007 as notified in the London Gazette (dated 9.3.2007), see reg. 1"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2024/308",
      "affecting_title": "The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2016/348",
      "affecting_title": "The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2016"
    },
    {
      "type": "word omitted",
      "affecting": "uksi/2024/308",
      "affecting_title": "The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2024/308",
      "affecting_title": "The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2045/regulation/32",
    "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."
}