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The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993
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- UK Statutory Instruments
- 1993 No. 743
- PART IV
- Regulation 40
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Return of payments made without deduction to be made and records of such payments to be kept
40.—(1) If required to do so by any authorised officer of the Board, a contractor shall make and deliver to that officer a return containing the information specified in paragraph (2).
(2) Subject to paragraph (3), the information specified in this paragraph is—
(a)a list of all persons, or as the case may be, such persons as may be specified by the officer, excepted from section 559 to whom (or to whose nominee) he made any contract payment during any such period as may be specified by that officer;
(b)the total amount paid to each of those persons in that period in relation to which they were excepted from section 559; and
(c)full particulars of the evidence by reference to which the contractor satisfied himself that each of those persons was excepted from section 559.
(3) A period specified under paragraph (2) shall begin not earlier than three years before the beginning of the year in which the requirement is made.
(4) A contractor shall make and keep such records as will enable him to comply with the requirement specified in paragraph (1) above.
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