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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: primary legislation: section 72

This section deals with penalties in connection with an application for registration.

  • If, in connection with an application for registration for gross payment or for payment under deduction, an applicant makes any statement, or furnishes any document, which they know to be false or recklessly makes such a statement or furnishes such a document, they will be liable to a penalty not exceeding £3000: FA04/S72 (a) and (b)