Jurisdiction(s):
United Kingdom
Related legal acts
Key definition
Construction Industry Scheme definition

What does Construction Industry Scheme mean? In practice, the Construction Industry Scheme (cis) sets the rules for how UK contractors must withhold and report income tax on payments to subcontractors for construction operations. It is a statutory regime under the Finance Act 2004 (ss 57–77) and the Income Tax (Construction Industry Scheme) Regulations 2005. The scheme applies where a contractor (which can include an employer engaging a subcontractor and certain non‑construction businesses treated as deemed contractors because of the level of their construction spend) pays a subcontractor for defined construction operations. Contractors must register, verify subcontractors with HMRC, deduct and account for tax...

Read More Right Arrow

Construction Industry Scheme clauses for an agreement for lease: reverse premium and landlord and tenant works payments, verification and deductions (UK)

Published by a LexisNexis Tax expert
Precedents
imgtext

1 Construction Industry Scheme—for Use where the landlord’s contribution is a reverse premium

The Landlord and the Tenant confirm that the Landlord’s Contribution is a reverse premium for the purposes of Income Tax (Construction Industry Scheme) Regulations 2005, Regulation 20; so it is not a contract payment for purposes of Finance Act 2004, Chapter 3, Part 3, and shall be paid gross, without any deduction of tax under that legislation...

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.
Web page updated on 22/05/2026

Popular documents

When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...

Read More Right Arrow

This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...

Read More Right Arrow

Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...

Read More Right Arrow

I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...

Read More Right Arrow