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

Regulation 4 is headed ‘Monthly Return�.

Sections 1-3 of Regulation 4 are at CISR61100. Here you havesections 4-9. CISR61120 has sections 10-13 and Regulation 5.

1. »Ê¹ÚÌåÓýapp return may be transmitted electronically to the Commissioners for Her Majesty’s Revenue and Customs.

2. »Ê¹ÚÌåÓýapp return must include a declaration by the person making the return.

3. That none of the contracts to which the return relates is a contract of employment;
4. Indicating whether he has complied with the requirements of regulation 6 (verification of registration status of sub-contractor) in the case of each person to whom a payment to which the return relates is made; and

5. That the return contains all the information, particulars and supporting information required by this regulation to be included in the return, and such information, particulars and supporting information are complete and accurate to the best of the contractor’s knowledge and belief.

6. If the return is not transmitted electronically, it must be signed by the contractor or a person duly authorised by the contractor to make the return.
7. »Ê¹ÚÌåÓýapp contractor must make and keep such records as will enable him to comply with this regulation.

8. »Ê¹ÚÌåÓýapp contractor must give the following information in writing to the subcontractor to whom it relates not later than 14 days after the end of the tax month either in respect of the total payments made in that month or in respect of each payment made in that month -

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

• »Ê¹ÚÌåÓýapp contractor’s name,
• »Ê¹ÚÌåÓýapp contractor’s employer’s reference,
• »Ê¹ÚÌåÓýapp tax month to which the payments relates or the date of the payment,
• »Ê¹ÚÌåÓýapp subcontractor’s name,
• »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 (vi) under section 61 of the Act;

and

1. If the subcontractor is not registered under Chapter 3 of the Act, the verification reference.

2. »Ê¹ÚÌåÓýapp information required under (8) may be given by means of electronic communications if â€�

3. the contractor has indicated to the subcontractor that he intends to use electronic communications for the purposes of giving this information;
4. the subcontractor has consented to information being given by the contractor by means of electronic communications, and that consent has not been withdrawn;
5. »Ê¹ÚÌåÓýapp information is given in an electronic format -

• In which the statement may be stored;
• Which permits a paper copy of the information contained in the statement to be printed.

Turn to CISR61120 for Regulation 4 sections 10-13.