E5.545 Construction industry scheme—contract payments
Deductions on account of tax (see E5.546) must be made from 'contract payments' made under the construction industry scheme (CIS).
Contract payments are payments made under a construction contract by the contractor to:
- Ìý
(a)ÌýÌýÌýÌý a subcontractor
- Ìý
(b)ÌýÌýÌýÌý a nominee of the subcontractor or the contractor, or
- Ìý
(c)ÌýÌýÌýÌý a nominee of a person who is a subcontractor under another construction contract relating to the construction operations1
For a case where the Upper Tribunal upheld the First-tier Tribunal's finding that an Isle of Man company was a 'nominated person' within this provision, so that payments
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Web page updated on 17 Mar 2025 13:25