Supporting Guidance: employer compliance: guidance by subject: penalties: CIS until 05-04-07 - submission of incorrect CIS23 vouchers
COG909570 explains the types of vouchers used under CIS until 05-04-07 and the action to be taken by a contractor/subcontractor.
A contractor who
- fraudulently or
submitted an incorrect CIS23 voucher to HMRC may become liable to a penalty under S98(2)TMA 1970.
This penalty is an amount not exceeding £3,000.
Wherever you identify that incorrect CIS23 vouchers have been submitted you must
- establish the facts that resulted in the submission of an incorrect voucher COG906110 and
- consider whether a penalty is appropriate.
Before pursuing this penalty you should seek advice from TAA Technical - see COG904770.