Construction industry scheme
Agencies as subcontractors
Agencies, workers supplied by
Agency, repayment of tax wrongly paid
Agents acting for clients
Amounts deducted under Finance Act 2004, Pt. 3, Ch. 3
Appeal against determination of liability to pay tax under CIS scheme
Appeal against HMRC's refusal to make direction relieving appellant under Income Tax (Construction Industry Scheme) Regulations 2005 SI 2005/2045, reg. 9
Appellant made deduction against labour element only
Generally
Invoices contained references to 'plant'
Taxpayer took reasonable care to comply obligations under the CIS
Appeal against liabilities and penalties
Substantially allowed
Appeal against penalties for late submission of returns
Appeals
Appellant company contracted with a third party provider to supply 'operatives'
Appellant took reasonable care when filing CIS return
Assessment of contractor
Best of judgment assessments
Cancellation of gross payment status
Careless behaviour
Carpet fitting
Certificate
Compliance test, cost relating to preliminary issue
Delay in processing application, breach of statutory duty
Delay in processing application, damages
Delay in processing application, statutory or common law duty of care
Failure to comply with obligations
Fraud
Furnishing or arranging for the furnishing of labour
Issue estoppel/abuse of process issue
No implied contract between clients and operatives
Reasonable care taken to comply with regulations
Restriction of review to reasons originally given, correct approach
Turnover test disproportionate infringement of rights
Change of control of close company
Collection and recovery of sums to be deducted
Commencement
Company's failure to make CIS returns
Compliance obligations
Conspiring to cheat the Revenue
Construction contract, meaning
Construction operations
Excluded operations
HMRC guidance
Included operations
Meaning
Construction operations part of core business
Contract payments
Charities
Construction work on business' own property
Core business
Excepted payments
Generally
Local education authority maintained schools and charities
Local education authority, agent of
Meaning
Property used for business
Public bodies, arrangements involving
Reverse premiums
Small payments
Small payments exemption
Work carried out on land owned by person to whom payment is made
Contractor failed to deduct tax on payments to sub-contractor
Contractor failing to submit returns under the Income Tax (Construction Scheme) Regulations 2005
Contractors
Death of
Deemed contractors, meaning
Mainstream contractors, meaning
Meaning
Monthly returns
Multiple
Qualifying sub-contractor
Scheme representative
Verification of registration status etc. of sub-contractor and nominee
Corporation tax due and payable
Generally
Managed payment plans
Deductions
Change of payment status
Generally
Rate of
Deductions at the relevant percentage
Appeal against determination
Application of sums deducted by commissioners
Certificate after inspection of records
Determination of amounts payable by contractor
Due date for payment
Generally
In-year repayments of provisional excess credit
Interest on amounts overdue
Interest on amounts overpaid
Notice and certificate if amount unpaid
Quarterly tax period
Recovery from subcontractor of amounts not deducted by contractor
Return and certificate if amount unpaid
Deductions from payments
Deemed contractors, meaning
Delegation of functions by commissioners
Designated international organisations
Determinations under Income Tax (Construction Industry Scheme) Regulations 2005 (SI 2005/2045), reg. 13
Double taxation relief
Electronic communications
Default
Generally
Electronic date interchange
Employment status
Equipment provided
Evidence to show tax deducted on some payments received
Factsheets
Failure to deduct tax from payments made to sub-contractors
Failure to make deductions under the CIS scheme
Failure to make returns where gross payments made
Mistake by bookkeeper
Special circumstances
Failure to take reasonable care
False self-employment
Fixed and tax geared penalties
Frequently asked questions
Gang-leaders and gang-members
Generally
Gross payment status, cancellation of/refusal to grant
Limited liability partnership, failure to comply with obligations
Reasonable excuse for compliance failure
Validity of notice
Groups of companies
Hiring of helpers
History
HMRC audits
HMRC discretion, failure to take into account effect of cancellation on appellant
HMRC evaluation of scheme
HMRC guidance
HMRC's decision to issue assessments under Income Tax (Construction Industry Scheme) Regulations 2005
Inspection of records
International organisations
IR35 rules
Labour-only subcontractors
Late filing of forms, penalties for
Late filing of returns
Appellant asserted that yearly P35s contained details of CIS deductions
Appellant not obliged to file returns, subcontracts on a 'one-off basis'
Appellant overlooked filing return on time
Appellant's spouse dealt with returns but unwell
Calculation
Extent of tribunal's jurisdiction
Failure by employee
Four late returns
Generally
Inaccurate returns
Incomplete advice from HMRC
Incorrect returns
Inexperienced taxpayer
Internet connection problems
Monthly contractors
Nil return one day late
Obligation delegated to bookkeeper
Out of proportion
Penalties
Proportionality
Proportionate mitigation, deferral of disposition of appeal
Reasonable excuse
Reliance on accountant
Reliance on postal delays
Return filed post nine days late, postal problems abroad
Return received one day late
Return received two days late
Under Finance Act 2007, Sch. 24
Under Finance Act 2009, Sch. 55
Under Taxes Management Act 1970, s. 98A(4)
Late submission of return
Local education authority maintained schools and charities, contract payments
Mainstream contractors, meaning
Managed service companies
Monies received after deduction of income tax
Monthly payments
Monthly returns
Monthly returns, reasonable excuse for failure to file
Multiple contractors
National Insurance contributions
Non-resident contractors and subcontractors
Normal payments
Notice of determination
Offsetting deductions against tax payable and repayments
Old scheme pre-2007
Assessments
Card or certificate
Certificates
Companies holding CIS5 certificates, payments to
Contractors, administrative requirements
Deductions
Generally
Gross payments to subcontractors
HMRC liability
Interest on overdue tax
Issue of certificate to individuals and partners
Issue of certificates to companies
Partnership becoming sole trader
Payment of deductions
Records
Reforms from 1 August 1999
Registration card scheme
Returns
Sole traders becoming partnerships
Subcontractors, administrative requirements
Turnover test
Vouchers
Online filing
Partnership
Gross payment
PAYE
Payments
Change of status
Deductions
Monthly and quarterly
Penalties
Extent of
Generally
Late filing
Late payment
Reasonable excuse for non-delivery of return
Penalties for late returns
Personal service companies
Potential lost revenue
Power to make regulations
Provision of equipment
Quarterly payments
Record keeping
Records
Recovery of tax
Priority of claim for tax
Scotland
Reduced amount becoming repayable but more than on amended self-assessment
Reduction in taxable income to reflect absence of income tax withheld
Refusal of HMRC to issue direction under Income Tax (Construction Industry Scheme) Regulations 2005, reg. 9
Registration for gross payment
Absence abroad, evidence of
Appeals
Business test
Cancellation of registration
Change in control of company
Companies, conditions to be satisfied
Compliance test
Firms, conditions to be satisfied
Full-time education, evidence of
Generally
Individuals, conditions to be satisfied
Power to amend conditions/make regulations
Qualifying period
Requirements
Turnover test
Unemployment, evidence of
Registration for payment under deduction
Cancellation and appeals
Generally
Repayment
In advance of liability being established, claims for
Interest on late payment of
Repayment made on self-assessment
Returns
Revenue and Customs, meaning and delegation of functions
Scope
Service of notice by post
Subcontractors
Agencies as
Annual compliance review
Appeals
Business test
Compliance test
Gang-leaders and gang-members
Gross payment status
Labour-only, meaning
Meaning
Registration
Responsibilities
Time to pay arrangements
Turnover test
Withdrawal of gross payment status
Subcontractors, meaning
Tax deductions not accounted for to HMRC
Third parties
Third party provider 'net' for CIS purposes
Transitional provisions
Treatments of sums deducted
Tribunal's jurisdiction in relation to reg. 9(5) of Regulations
UK contractor obliged to make deductions in payments made to its Isle of Man parent company
Unpaid tax, postponement for jury service sought
Verification of registration status of sub-contractors
Verification process