Compliance: Regulation 13 determinations: period of determination
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Period to be covered by regulation 13 determination
For each Income Tax year for which a determination is required, the period to be covered by the determination should be as set out in the following paragraphs.
Determinations resulting from outstanding CIS300 returns
Where the determination is made because CIS300 returns are outstanding, it should cover the period for which the returns are required.
Determination resulting from advice from CIS Advisory Team
Where the determination is made on the advice of the CIS Advisory Team (See CISR97030), for example as a result of a employer compliance review or enquiries by the Construction Industry Teams (CIT) or SCI, it should cover each of the Income Tax years in which the contractor has made disputed payments.