CISR12190 - The Scheme: contractors: multiple sites / schemes

Some contractors administer operations from several different bases. A single contractor scheme can be difficult for these contractors to operate. It can be difficult for the business바카라 사이트™s head office to organise the verification process and monthly returns across the various bases.

SI2005/2045 reg 3, allows a contractor to elect to operate separate contractor schemes for each distinct part of the business. The election must be made to HMRC in writing and must include

  • confirmation of the first tax period for which the election is to have effect.
  • the information necessary to identify each group of subcontractors the contractor wishes to deal with under a separate contractor scheme. For instance, the contractor might define such a group in terms of 바카라 사이트˜All subcontractors paid by my Bristol regional office바카라 사이트™ and likewise for each of the remaining units.
  • a declaration that the contractor makes payments subject to CIS only to the subcontractor groups identified in the election. This is so that the groups specified cover the contractor바카라 사이트™s whole subcontractor workforce and none are left out of account.

Regulation 3 elections are dealt with by the centralised employers group (NICEO). Guidance about setting up an additional scheme is set out in CISR30000 onwards.

Revoking Regulation 3 elections

Once made, an election remains in force until the contractor revokes it. A revocation notice must be provided by the contractor before the beginning of the tax month for which the election is to be revoked.

However, a revocation does not prevent the contractor from making a new election for that or a later tax month.