The Finance (No. 3) Act 2010, Schedule 10 and the Finance Act 2009, Schedule 55 and Sections 101 to 103 (Appointed Day, etc) (Construction Industry Scheme) Order 2011
Under the income and corporation taxes Construction Industry Scheme, a contractor making contract payments must make a monthly return to HM Revenue & Customs (“HMRC”) not later than the 19th day of each month.