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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): extending the review

If the checks for the initial review period reveal the contractor has

  • made payments without deduction the CI Caseworker should
  • consider extending the review in accordance with COG906090.

When the review is extended the CI Caseworker should

  • take extracts of all payments to subcontractors who have not suffered deductions.

If the contractor resists recovery by claiming that

  • the payments will have been included in the subcontractors own return, or
  • the subcontractor has already paid the tax

the CI Caseworker should

  • consider whether a direction under Regulation 9 is appropriate.