The following Tax Q&A provides comprehensive and up to date legal information covering:
The construction industry scheme (CIS) was devised to limit the amount of tax lost as a result of subcontractors in the construction industry under-declaring or failing to notify their chargeability to UK tax. For further information, see Practice Note: The construction industry scheme—when does it apply?
The obligation to deduct tax imposed by the CIS rules applies only to a contract payment.
A ‘contract payment' is defined as:
‘… any payment which is made under a construction contract and is so made by the contractor (see section 57(3)) to—(a) the sub-contractor,(b) a person nominated by the sub-contractor or the contractor, or(c) a person nominated by a person who is a sub-contract
‘… any payment which is made under a construction contract and is so made by the contractor (see section 57(3)) to—
(a) the sub-contractor,
(b) a person nominated by the sub-contractor or the contractor, or
(c) a person nominated by a person who is a sub-contract
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