Construction Industry Scheme Reform Manual

CISR85000 - CIS fraud measures: contents

1. CISR85010

   Introduction
2. CISR85020

   Section 62A liabilities: Conditions and determination
3. CISR85030

   Section 62A liabilities: ‘knew or should have known’ in this context
4. CISR85040

   Section 62B liabilities: Conditions and determination
5. CISR85050

   Section 62B liabilities: ‘Known or Should Have Known’ in this context
6. CISR85060

   ‘knew or should have known’ principles
7. CISR85070

   General awareness
8. CISR85080

   Due diligence and risk assessments: introduction
9. CISR85090

   Due diligence and risk assessments: HMRC guidance on due diligence
10. CISR85100

    Due diligence and risk assessments: acting on the results
11. CISR85110

    Regulation 13A Determinations
12. CISR85120

    S72A Penalties: Overview
13. CISR85130

    S72A Penalties: When is a penalty chargeable
14. CISR85140

    S72A Penalties: Penalty mitigation
15. CISR85150

    S72B Officers’ Liability: Scope
16. CISR85160

    S72B Officers’ Liability: Engagement
17. CISR85170

    S72B Officers’ Liability: Amounts
18. CISR85180

    S72B Officers’ Liability: Mitigation
19. CISR85190

    S72B Officers’ Liability: Decision Notice
20. CISR85200

    S72B Officers’ Liability: S72C Appeal rights
21. CISR85210

    S66(3A) Cancellation of Gross Payment Status