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CISR82040 | Compliance: Regulation 13 determinations: period of determination

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

CISR82600Action guide contents

Period to be covered by regulation 13 determination

For each Income Tax year for which a determination is required, the period to be covered by the determination should be as set out in the following paragraphs.

Determinations resulting from outstanding CIS300 returns

Where the determination is made because CIS300 returns are outstanding, it should cover the period for which the returns are required.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)