The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021

PART 2 Consequential Amendments to the 2005 Regulations

3.  The 2005 Regulations are amended as follows.

4.  In regulation 2 (interpretation), in the definition of “approved method of electronic communications”, after the first occurrence of “the delivery of information” insert “(except in relation to Part 4A)”.

5.  In regulation 4 (monthly return), for “any person other than the contractor”, wherever that phrase occurs, substitute “the sub-contractor”.

6.  In regulation 18(3) (small payments), after “direct cost of materials” insert “to the sub-contractor”.

7.  In regulation 19(3)(b) (work carried out on land owned by person to whom payment is made), after “direct cost of materials” insert “to the sub-contractor”.

8.  In regulation 51(4)(b) (inspection of records of contractors and sub-contractors), after “direct cost of materials” insert “to the sub-contractor”.

9.  In regulation 56(8)(a) (application by the Commissioners for Her Majesty’s Revenue and Customs of sum deducted under section 61)—

(a) omit the “and” at the end of each of paragraphs (iii) and (iv); and

(b) after paragraph (iv) insert—

“(v) the employer’s Company Registration Number (CRN), and

(vi) the employer’s Unique Taxpayer Reference (UTR), and”.