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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Supporting Guidance: employer compliance: guidance by subject: letter of offer: specimen - incorrect CIS claim made in CIS deductions suffered box on P35 or on Employer Payment Summary

The following are specimen letters of offer for completion by an employer where they have incorrectly claimed CIS deductions

  • in CIS Deductions Suffered Box on their P35 (up to and including 2012-13) or
  • on an Employer Payment Summary (EPS) from 6 April 2013.

The wording of the offer should be adapted where the employer is an individual/sole trader or a partnership.

The supporting guidance explaining the risk and the recovery process is in COG909230, COG909235 and COG915605.

Where the incorrect claim in CIS Deductions Suffered Box on the P35 or EPS is the only risk and you are only recovering a penalty for an incorrect or inaccurate return you should use the following

If all or part of the penalty is to be suspended you should use the following

Where you are also recovering other liabilities you should use the following