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