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HMRC internal manual

Debt Management and Banking Manual

CIS: Verification procedures in DMB: Contractor difficult to contact / refuses to cooperate

Contractor difficult to contact in person and/or refuses to co-operate

Where the contractor is difficult to contact or has refused to co-operate with the Construction Industry Team (CIT), consider whether a different approach may be more effective, either by telephone or personally. For example, contact could be attempted outside normal business hours or away from the contractor’s business premises.

Contact not made / non-cooperation

If contact is not made, or the contractor will not co-operate, the next step will depend on whether or not the subcontractor has provided any evidence of payment and deductions such as payslips or invoices that justifies further action.

Where evidence is available, refer the case to your associated CIT to undertake any necessary follow-up action against the contractor.

Where no evidence is available return the case papers direct to the subcontractor’s processing office and advise that

  • you have been unable to contact the contractor, or the contractor will not co-operate
  • in the absence of evidence of payment and deductions, no credit can be authorised.

If evidence is subsequently obtained, refer the papers directly to the associated CIT to take any follow up action against the contractor.