The following Construction Q&A provides comprehensive and up to date legal information covering:
We have assumed in this Q&A that the employer under the JCT Standard Building Contract 2011 and 2016 (SBC) is a ‘contractor’ for the purposes of the Construction Industry Scheme (CIS). This should be specified in the Contract Particulars against the reference to the Fourth Recital and clause 4.6 of the SBC 2016 (clause 4.7 in the 2011 edition). However, even if the parties fail to state this, or if the employer’s status changes such that it comes within the definition of a contractor under CIS only after the contract has been signed, the parties will still be subject to the obligations of CIS. For guidance on when an employer is classed as a ‘contractor’, see Practice Note: The construction industry scheme—when does it apply?—Contractors.
The obligations imposed by the CIS on contractors (including an employer that falls within this definition under the CIS) are considered in Practice Note: Construction industry scheme—contractors' obligations, and include:
Registering as a contractor with HMRC
Verifying employment status of sub-contractors
Verifying payment status of sub-contractors
Deducting tax from contract payments
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