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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Supporting Guidance: employer compliance: small and medium enterprises (SME): guidance by subject: legislation: authority to inspect, copy or remove contractor records

Powers of inspection enable authorised officers of HMRC to check that contractors operate the Construction Industry Scheme (CIS) in accordance with the Regulations.

The Regulations cover authority to

  • inspect contractors’ operation of the CIS
  • inspect the required records at the ‘prescribed place’
  • copy, make extracts from and remove records and documents produced for inspection.

Information on the Construction Industry Scheme powers can be found at CH21075.

If a contractor or subcontractor challenges your authority, see COG905170.

If the contractor or subcontractor denies access to the records or refuses to produce records refer to instructions at CH255500.