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»Ê¹ÚÌåÓýapp secondary legislation for CIS is contained at Part 2 of the above regulations.

Regulation 4 is headed ‘Monthly Return�.

Here you have sections 1-3. You can find sections 4-9 at CISR61110and sections 10-13 at CISR61120.

1. A return must be made to the Commissioners for Her Majesty’s Revenue and Customs in a document or format provided or approved by the Commissioners -

2. Not later than 14 days after the end of every tax month, by a contractor making contract payments or payments which would be contract payments but for section 60(4) of the Act (contract payments: exceptions), and

3. Not later than 14 days after end of the tax month following the appointed day, by a contractor who has made a payment in the 12 months preceding the appointed day which would be a contract payment or a payment which would be a contract payment but for section 60(4) of the Act if made after the appointed day.

4. »Ê¹ÚÌåÓýapp return under paragraph (1) must contain the following information â€�

5. »Ê¹ÚÌåÓýapp contractor’s name,
6. »Ê¹ÚÌåÓýapp contractor’s unique taxpayer reference (UTR) and Accountsâ€� Office reference,
7. »Ê¹ÚÌåÓýapp tax month to which the return relates, and
8. In respect of each subcontractor to whom, or to whose nominee, payments under construction contracts were made by the contractor during that month, -

• »Ê¹ÚÌåÓýapp sub-contractor’s name;
• »Ê¹ÚÌåÓýapp subcontractor’s national insurance number (NINO) or company registration number (CRN), if known, and
• »Ê¹ÚÌåÓýapp information specified in paragraph (3).

1. »Ê¹ÚÌåÓýapp information specified is â€�

2. If the subcontractor is registered for gross payment �

• »Ê¹ÚÌåÓýapp subcontractor’s unique taxpayer reference (UTR), and
• »Ê¹ÚÌåÓýapp total amount of payments which would be contract payments but for section 60(4) of the Act (contract payments: exceptions) made by the contractor to the subcontractor during the tax month;

1. If the subcontractor is registered for payment under deduction �

• »Ê¹ÚÌåÓýapp subcontractor’s unique taxpayer reference (UTR),
• »Ê¹ÚÌåÓýapp total amount of contract payments made by the contractor to the subcontractor during the tax month,
• »Ê¹ÚÌåÓýapp total amount included in those payments which the contractor is satisfied represents the direct cost to any person other than the contractor of materials used or to be used in carrying out the construction contract to which the contract payment relates, and
• »Ê¹ÚÌåÓýapp total amount deducted from the payments mentioned in paragraph (3)(b)(ii) under section 61 of the Act (deduction on account of tax from contract payments);

1. If the subcontractor is not registered for gross payment or payment under deduction �

• »Ê¹ÚÌåÓýapp subcontractor’s unique taxpayer reference (UTR), if known,
• »Ê¹ÚÌåÓýapp total amount of contract payments made by the contractor to the subcontractor during the tax month,
• »Ê¹ÚÌåÓýapp total amount included in those payments which the contractor is satisfied represents the direct cost to any person other than the contractor of materials used or to be used in carrying out the construction contract to which the contract payment relates,
• »Ê¹ÚÌåÓýapp total amount deducted from the payments mentioned in paragraph (3)(c)(ii) under section 61 of the Act, and
• »Ê¹ÚÌåÓýapp verification reference for higher rate deduction.

Turn to CISR61110 for Regulation 4 sections 4-9.