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HMRC internal manual

Construction Industry Scheme Reform Manual

Deductions: checking of deductions where contractor’s monthly return not submitted: Introduction

This section covers the checking of a subcontractor’s claim to payments having been made under deduction on account of tax, where one or more of the corresponding contractors’ monthly returns have not been submitted to HMRC and/or the Payment and Deduction Statement (PDS) has not been received by the subcontractor.

It explains

  • what action to take where PDS’s or contractor monthly returns (CIS300) are missing
  • how to check PDS’s when the contractor is unknown, or is insolvent.

The section also includes details of the action to be taken in the

  • Debt Management and Banking Office
  • Subcontractors Processing Office

in order to check Payment and Deduction details.

There are separate sections in this chapter on the following subjects.

(CISR72010) Credit and repayment of deductions generally.

(CISR75010) Giving credit or making repayments in SA cases.

(CISR76010) Giving credit or making repayments in CTSA cases.