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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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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