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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—miscellaneous / E5.564 Construction industry scheme—certificates of sums due

E5.564 Construction industry scheme—certificates of sums due

Personal and employment tax

A certificate issued by HMRC that, to the best of its knowledge and belief, an amount shown in a certificate has not been paid over by a contractor is evidence that the amount mentioned in the certificate is unpaid and due to the Crown¹. The certificate can show a combined amount

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

E5.607 Corporate members

I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

A4.204 Claims procedure—corporation tax

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

C2.1020 Employment-related securities options and capital gains

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

E8.810 Application for a National Insurance number

C1.106A Annual exempt amount

B5.812A Particular charitable bodies

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C2.108 Contingent liabilities

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B8.210 Restrictions on sideways loss relief

E4.1167 Payments made after leaving and after issue of form P45

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

B2.202 Capital receipts