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Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.5 Subcontractors in the construction industry /Construction industry scheme—deductions on account of tax / E5.547A Construction industry scheme—payment, due date and receipts

E5.547A Construction industry scheme—payment, due date and receipts

Personal and employment tax

The amount that a contractor deducts on account of tax from a contract payment made under the construction industry scheme (CIS) under FA 2004, s 61 (see E5.546) must be paid to HMRC¹. Payment must be made within 17 days after the end of the tax month or quarter (22nd of the month) if paid electronically, or within 14 days of the

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I7.333A Companies and replacement APR property

D1.8101 Groups of companies

B3.340A Hire purchase of plant and machinery and similar contracts

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

A1.810 Limitation

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

C3.305 Rollover relief—time limit for acquisition of replacement assets

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D6.233 Rights issue—sale of rights nil paid

C3.1706 PPR relief where there is job-related accommodation

D4.412 CFCs—excluded territories exemption

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