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Contents

Official guidance
Construction Industry Scheme Reform Manual

CISR82000 · Compliance: Regulation 13 determinations

  • CISR82600 · Compliance: Regulation 13 determinations
  • CISR82010 · Introduction
  • CISR82020 · Raise determination
  • CISR82040 · Period of determination
  • CISR82050 · Amount of determination
  • CISR82060 · Failure to submit monthly returns
  • CISR82070 · Appeals
  • CISR82080 · Conduct of appeal hearings
  • CISR82090 · Witnesses at appeal hearings
  • CISR82100 · Appeals: evidence
  • CISR82110 · Determination of appeals
  • CISR82120 · Payment of tax pending appeal
  • CISR82130 · CIS deductions from trading income
  • CISR82140 · Subcontractor claiming credit
  • CISR82150 · Interest on outstanding deductions
  1. Compliance: Regulation 13 determinations: contents
  2. Compliance: Regulation 13 determinations: amount of determination

CISR82050 | Compliance: Regulation 13 determinations: amount of determination

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

| CISR82600 | Action guide contents | |—————————————————————————————————–|———————–|

Amount of Regulation 13 determination

The amount to be charged in the determination should be the amount that, according to your best judgement, the contractor is liable to pay. Normally this amount will be calculated by applying the appropriate rate of deduction to the payments made, or estimated to have been made, by the contractor in that year.

Where there is also information on the cost of materials involved, this should also be taken into account.

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