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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Supporting Guidance: employer compliance: guidance by subject: construction industry scheme (CIS): advice given - follow up action to take

Whenever a CI Caseworker identifies an error or mistake, regardless of whether an underpayment arises, the CI Caseworker must

  • provide advice to the contractor or subcontractor for the future.

Upon returning to the office the CI Caseworker should

  • confirm any instructions given to the contractor or subcontractor in writing COG915020 
  • if appropriate forward forms CIS300 to the Processing Centre, Netherton.

If the CI Caseworker has to revisit the contractor during the course of the review the CI Caseworker or Support Officer should

  • confirm that the adjustments have been made.

It is not necessary for the CI Caseworker to arrange a visit just to check that the contractor has carried out the amendment.

At closure the Support Officer should

  • put the review on B/F for a date after the end of the tax year and
  • make appropriate checks to confirm the instructions have been carried out.

Where they have not

  • refer the matter to the manager for appropriate action.