The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

Return by contractor at end of year

11.—(1) The contractor shall render a return to the inspector or, if so required, to the collector, not later than 44 days after the end of the year, in such form as the Board may approve or prescribe, showing the particulars specified in paragraph (2) in respect of each sub-contractor.

(2) The particulars specified in this paragraph are—

(a) the total amount of payments to which section 559 applies made by him to that sub-contractor (or to his nominee) during the year,

(b) the total amount, if any, included in those payments which the contractor is satisfied represents the direct cost to any other person of materials used in carrying out the construction operations to which the contracts under which the payments were made related,

(c) the total amount deducted from the payments mentioned in sub-paragraph (a) above under section 559,

(d) the amounts in respect of which deduction certificates have been given to the sub-contractor under regulation 7, and

(e) whether the sub-contractor has at any time in the year been the user of a tax certificate in the form numbered 714S in Schedule 1 to these Regulations.

(3) The return required by paragraph (1) shall include the statement and declaration specified in paragraph (4) and the certificate specified in paragraph (5).

(4) The statement and declaration specified in this paragraph is a statement and declaration, signed by the contractor, in the form approved or prescribed by the Board, containing a list of all sub-contractors to whom (or to whose nominee) the contractor, during the year, made any payments to which section 559 applies.

(5) The certificate specified in this paragraph is a certificate, signed by the contractor, showing the total amount deductible under section 559 in the case of each sub-contractor and the total of all such amounts.

(6) Where the contractor is a company, the statement and declaration specified in paragraph (4) and the certificate specified in paragraph (5) shall be signed either by the secretary or by a director of the company.

(7) If a contractor has failed to pay the total amount which he is liable under these Regulations to pay to the collector within 14 days of the end of any year, the collector may prepare a certificate showing the amount remaining unpaid for that year.

(8) Paragraphs (1) to (5) of regulation 19 shall apply to the amount shown on a certificate under paragraph (7) with the modification that summary proceedings for the recovery of that amount or such part of it as remains unpaid may be brought at any time before the expiry of—

(a) twelve months after the date limited for delivery of the statement specified in paragraph (4), or

(b) if that statement is not delivered by that date, the expiry of twelve months after its delivery.

(9) A certificate of the collector under paragraph (7) that the amount mentioned for that year has not been paid to him, or, to the best of his knowledge and belief, to any other collector, or to any person acting on his behalf or on behalf of another collector, shall be sufficient evidence that the sum mentioned in the certificate is unpaid and is due to the Crown.

(10) Any document purporting to be a certificate under paragraph (7) shall be deemed to be such a certificate until the contrary is proved.

(11) Section 98A of the Management Act shall apply to the provisions of this regulation requiring a return to be made.