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

Forms of sub-contractor’s tax certificate

24.—(1) A sub-contractor’s tax certificate shall be prepared by the Board in one of the forms numbered 714I, 714S, 714P and 714C in Schedule 1 to these Regulations.

(2) Where such a certificate is issued to an individual otherwise than as a partner in a firm or as a user of a certificate in the form numbered 714S in Schedule 1, it shall be in the form numbered 714I in Schedule 1; and the certificate shall show—

(a) the individual’s name,

(b) his national insurance number,

(c) his usual signature,

(d) a full face photograph, being a true likeness of him,

(e) the date from which the certificate is valid,

(f) the date of its expiry,

(g) the distinctive number assigned to it, and

(h) where the individual so wishes, one business name under which his business is carried on.

(3) Where such a certificate is issued to an individual to whom subsection (4) of section 561 applies, it shall be in the form numbered 714S in Schedule 1 and shall refer to the special conditions under which it is issued; and the certificate shall also show—

(a) the individual’s name,

(b) his national insurance number,

(c) his usual signature,

(d) a full face photograph, being a true likeness of him,

(e) the date from which the certificate is valid,

(f) the date of its expiry,

(g) the distinctive number assigned to it, and

(h) where the individual so wishes, one business name under which his business is carried on.

(4) Where such a certificate is issued to an individual as a partner in a firm, it shall be in the form numbered 714P in Schedule 1; and the certificate shall show—

(a) the individual’s name,

(b) his national insurance number,

(c) his usual signature,

(d) a full face photograph, being a true likeness of him,

(e) the date from which the certificate is valid,

(f) the date of its expiry,

(g) the distinctive number assigned to it, and

(h) the words “Acting for”,

(j) the name of the firm, and

(k) subject to paragraph (8), and where the individual so wishes, one business name under which the firm’s business is carried on.

(5) Subject to paragraph (6), where such a certificate is issued to a company (and more than one such certificate may be issued to a company), it shall be in the form numbered 714P in Schedule 1; and the certificate shall show—

(a) the name of the secretary or director of the company who is authorised to use the certificate,

(b) his usual signature,

(c) a full face photograph, being a true likeness of him,

(d) the date from which the certificate is valid,

(e) the date of its expiry,

(f) the distinctive number assigned to it,

(g) the words “Acting for”,

(h) the name of the company,

(j) the registration number of the company, and

(k) subject to paragraph (8), and where the secretary or director of the company so wishes, one business name under which the company’s business is carried on.

(6) If in any case the inspector considers that in all the circumstances the form of certificate mentioned in paragraph (5) would be inappropriate, he may issue a certificate to the company in the form numbered 714C in Schedule 1 showing the words “For a company not required to use sub-contractor’s vouchers”; and the certificate shall also show—

(a) the usual signature of the secretary of the company at the date of issue,

(b) the word “Original”,

(c) the date from which the certificate is valid,

(d) the date of its expiry,

(e) the distinctive number assigned to it,

(f) the name of the company,

(g) the registration number of the company, and

(h) where the secretary of the company so wishes, one business name under which the company’s business is carried on.

(7) Where an inspector has issued a certificate under paragraph (6), he may also issue one or more additional certificates to the company and each such additional certificate shall be in the form numbered 714C in Schedule 1; and each certificate shall—

(a) have its own additional distinctive serial number, and

(b) show the particulars mentioned in paragraph (6), except that there shall be substituted for the word “Original” the words “Official Copy”.

(8) Where a certificate mentioned in paragraph (4) or (5) shows one business name under which the firm’s or company’s business is carried on, that business name shall also appear on all other certificates issued to the firm or company under section 561 and currently in force.