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HMRC internal manual

Debt Management and Banking Manual

CIS: Verification procedures in DMB: Initial action on receipt

Initial action on receipt

If you receive a case

  • consider the information available in the case papers
  • review the case as a whole and determine if any other liability is outstanding for example SA
  • make contact with the contractor to obtain further information
  • decide whether or not credit for the deductions shown on the payment and deduction statement or other evidence may be confirmed
  • calculate the amount (if any) of the contractor’s liability
  • obtain payment of all outstanding duties and
  • obtain any missing monthly returns.

You should ensure

  • your action follows on from, rather than duplicates, any action already taken by the CIT and subcontractor’s processing office
  • efforts to resolve the matter with the contractor are persistent and thorough, and
  • a tight B/F is maintained throughout, to avoid unnecessary delay.