{
  "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-8",
  "json_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Quarterly tax periods",
  "text": "(1) This regulation applies so that the tax period is a tax quarter if a contractor—\n(a) has reasonable grounds for believing that the average monthly amount will be less than £1,500, and\n(b) chooses to pay tax quarterly.\n(2) “The average monthly amount” is the average, for tax months falling within the current tax year, of the amounts found by the formula—\n(P+N+L+S)-(SP+CD).\n(3) In paragraph (2)—\nP is the amount which would be payable to an officer of Revenue and Customs under regulation 67G or 68 of the PAYE Regulations (periodic payments to and recoveries from the Revenue);\nN is the amount which would be payable to an officer of Revenue and Customs under the SSCBA and the SSC Regulations disregarding any amount of secondary Class 1 contributions in respect of which liability has been transferred to the employed earner by an election made jointly by the employed earner and the secondary contributor for the purposes of paragraph 3B(1) of Schedule 1 to the SSCBA (transfer of liability to be borne by earner);\nL is the amount which would be payable to an officer of Revenue and Customs under regulation 54(1) or, in Northern Ireland, 49(1) of the Student Loans Regulations (payment of repayments deducted to the Commissioners for Her Majesty’s Revenue and Customs) disregarding the reduction referred to in paragraph (3) of those regulations;\nS is the amount which would be payable by the contractor to the Commissioners for Her Majesty’s Revenue and Customs under regulation 7 during the tax month;\nSP is the amount which would be payable by the contractor to employees by way of statutory sick pay, statutory maternity pay, ordinary statutory paternity pay, additional statutory paternity pay and statutory adoption pay under the SSCBA; and\nCD is—\n(a)if the contractor is a company, the amount which others would deduct from payments to it, in its position as a sub-contractor, under section 61 of the Act;\n(b)in any other case, nil.\n(4) In this regulation—\n“employed earner” has the same meaning as in the SSCBA;\n“SSCBA” means the Social Security Contributions and Benefit Act 1992 or, in Northern Ireland, the Social Security Contributions and Benefit (Northern Ireland) Act 1992;\n...\n...",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 8(3) inserted (6.4.2012) by The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2012 (S.I. 2012/820), regs. 1, 4(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 8(3) substituted (6.4.2012) by The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2012 (S.I. 2012/820), regs. 1, 4(b)(i)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 8(3) substituted (6.4.2012) by The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2012 (S.I. 2012/820), regs. 1, 4(b)(ii)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 8(3) substituted (14.11.2010) by The Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2010 (S.I. 2010/2495), regs. 1, 3"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 8(4) omitted (6.4.2008) by The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2008 (S.I. 2008/740), regs. 1, 5"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 8 in force at 6.4.2007 as notified in the London Gazette (dated 9.3.2007), see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 3B was inserted in Schedule 1 to the Social Security Contributions and Benefits Act 1992 (c. 4) by section 77(2) of the Child Support, Pensions and Social Security Act 2000 (c. 19), and in Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) by section 88(2) of the Child Support, Pensions and Social Security Act 2000."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 4."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1992 c. 7."
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2015/125",
      "affecting_title": "The Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2015/125",
      "affecting_title": "The Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2020/240",
      "affecting_title": "The Statutory Parental Bereavement Pay (Miscellaneous Amendments) Regulations 2020"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2025/326",
      "affecting_title": "The Statutory Neonatal Care Pay (Miscellaneous Amendments) Regulations 2025"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2045/regulation/8",
    "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."
}