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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.8A Navigating indirect and third party employment relationships /An overview of the rules affecting indirect and third party relationships / E4.858 Construction industry scheme

E4.858 Construction industry scheme

Personal and employment tax

The construction industry scheme rules¹ apply to deduct at source an amount of income tax for those working in the construction industry. There are complex rules around which contracts it will apply to, but it is broadly those providing 'construction operations'. The construction industry scheme rules can be applied to any person, from a large company

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I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

A4.214 Claims following further assessments—income tax and capital gains tax

I3.750 POAT—introduction to existing arrangements

E8.810 Application for a National Insurance number

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

E4.1318 Special mixed fund rules

B2.319 Duality of purpose—apportionment of the expenditure

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I11.215 IHT accounts—excepted settlements

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D1.1422 Calculating NGIE and ANGIE