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Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.5 Subcontractors in the construction industry /Construction industry scheme—deductions on account of tax / E5.547AB Construction industry scheme—security for CIS payments

E5.547AB Construction industry scheme—security for CIS payments

Personal and employment tax

As stated in E5.547A, from 6 April 2019¹ HMRC is able to ask prescribed persons (see E5.547AC) for a security where there is a serious risk that they

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D6.503 International movement of capital—reportable transactions and events

B6.749 ATED—property developers

D1.8101 Groups of companies

B3.340A Hire purchase of plant and machinery and similar contracts

I3.367 Fall in value relief—changes in interests in land

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

A1.543 Welsh GAAR

E8.271 Liability for Class 1A contributions

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B2.315 The concept of wholly and exclusively

B8.210 Restrictions on sideways loss relief

D1.404B Large company definition for R&D tax relief

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B3.1006 The relevant interest

I5.221 Lifetime termination of QIIP—general

I5.1122 More than one settlor (income tax and CGT)

B3.306 Meaning of plant and machinery

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

C3.1706 PPR relief where there is job-related accommodation