Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): how the contractor should treat under deductions
The CIS Regulations do not provide for a contractor to recover under-deductions from a subcontractor.
If asked the CI Caseworker should
advise the contractor that
- any arrangement for recovery would be solely between the contractor and subcontractor
- HM Revenue & Customs could not be party to, or give advice on such an arrangement.
If a contractor advises that a subcontractor has made good under-deductions the CI Caseworker should
- follow the guidance at COG909230.