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.