CISR12230 - The Scheme: contractors: scheme representatives
A contractor that is a company within a group may be authorised to appoint another of the companies within the same group to undertake its obligations under the Scheme. For example, a group of several companies required to operate the Scheme could choose a single company within the group to operate CIS on their behalf.
The definition of group companies for the purposes of this and other aspects of the Scheme, is contained at CTA10/s152. Basically, two companies are deemed to be members of a group if one is at least a 75% subsidiary of the other, or both companies are at least 75% subsidiaries of a third company and so on.
The Scheme representative must continue to make returns and payments to us under the name of the company or companies for which it is acting.
Each company that has chosen to have its Scheme obligations handled by another company within its group will always remain liable for any obligations it has under the Scheme even though it has chosen another company to operate the Scheme on its behalf.
Each company included in this arrangement should send an authorisation signed by either the company secretary or a director appointing the ‘scheme representative’ as a Scheme Specific Agent to PT Operations.
The ‘scheme representative’ will file the contractor monthly return and make any payments due under the respective references in respect of each company for whom they have been appointed, although ultimately the responsibility for doing this still rests with the individual company within the group.
For further information about Setting up as a Scheme Specific Agent see CISR19030.