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HMRC internal manual

Construction Industry Scheme Reform Manual

Deductions: checking of deductions: introduction

CISR73600 Action guide contents

This section covers the receipt and checking of subcontractors’ Payment and Deduction Statements (PDS).

It explains

  • what to do when you receive a PDS from the subcontractor
  • which PDS’s need to be checked
  • how to go about checking the PDS’s on the CIS system
  • how to interpret information on the CIS system for checking purposes

There are separate sections in this chapter on the following subjects

(CISR72010) Credit and repayment of deductions generally, and special cases

(CISR75010) Giving credit or making repayments in SA cases

(CISR76010) Giving credit or making repayments in CTSA cases