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HMRC have changed their advice on the Construction Industry Training Board (CITB) levy, following a backlash from building firms.
The Revenue announced in January that it would no longer allow contractors to recoup the CITB charge from subcontractors in the form of a deduction made from the “gross amount of payment” on monthly returns.
The practice of Construction Industry Training Board (CITB) levy deduction will no longer be supported by HMRC, the department has announced.
The CITB is responsible for promoting vocational training in the construction industry. It can impose a charge on employers or contractors to fund its operations.
Many contractors recoup the fee from subcontractors in the form of a deduction made from the “gross amount of payment” shown on monthly returns.
