{
  "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-57",
  "json_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-57.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/57",
  "kind": "regulation",
  "number": "57",
  "heading": "Certificate that sum due",
  "text": "(1) A certificate of an officer of Revenue and Customs that, to the best of his knowledge and belief, any amount shown in a certificate under the regulations listed in paragraph (2) has not been paid by a contractor, is sufficient evidence that the amount mentioned in the certificate is unpaid and due to the Crown.\n(2) The regulations are—\nregulation 10(6) (return and certificate if amount may be unpaid)\nregulation 11(8) (notice and certificate if amount may be unpaid)\nregulation 12(2) (certificate after inspection of records).\n(2A) An officer of Revenue and Customs may prepare a certificate showing the whole or part of a combined amount which includes deductions under section 61 of the Act without specifying the components of the combined amount.\nParagraph (1) shall apply with any necessary modifications to the certificate.\n(3) A certificate of an officer of Revenue and Customs that, to the best of his knowledge and belief, any amount of interest payable under ... regulation 14 (interest on amounts overdue) has not been paid by a contractor, is sufficient evidence that the amount mentioned in the certificate is unpaid and due to the Crown.\n(3A) An officer of Revenue and Customs may prepare a certificate showing the total amount of interest payable in respect of the whole or any component of the combined amount without specifying which component of the combined amount the interest relates to.\nParagraph (3) shall apply with any necessary modifications to the certificate.\n(4) The production of—\n(a) the return made by the contractor under regulation 10(4), and\n(b) the certificate of an officer of Revenue and Customs under regulation 10(6),\nis sufficient evidence that the amount shown in the certificate is the amount of tax which the contractor is liable to pay to the Commissioners for Her Majesty’s Revenue and Customs in respect of the tax period in question.\n(5) A document which purports to be a certificate under this regulation is treated as such a certificate until the contrary is proved.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 57(2A) inserted (6.4.2008) by The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2008 (S.I. 2008/740), regs. 1, 8(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 57(3) omitted (6.4.2008) by The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2008 (S.I. 2008/740), regs. 1, 8(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 57(3A) inserted (6.4.2008) by The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2008 (S.I. 2008/740), regs. 1, 8(4)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 57(5) substituted (6.4.2008) by The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2008 (S.I. 2008/740), regs. 1, 8(5)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 57 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/57",
    "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."
}