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HMRC internal manual

Debt Management and Banking Manual

CIS: Verifying procedures in DMB: No payment or deduction statement prepared by contractor

Where you make contact and confirm that the contractor has not submitted Payment and Deduction statements to subcontractors

  • remind the contractor of their obligation to provide Payment and Deduction Statements to every subcontractor from whom a deduction has been made in accordance with ‘Factsheet CIS347 - A contractor’s obligations - advice for contractors’
  • obtain any outstanding CIS300 monthly returns
  • obtain payment of any liabilities due from the contractor. The overall liability may be reduced if the contractor is a limited company and is entitled to set-off company deductions suffered against PAYE/NIC/CIS liabilities due
  • advise the CIS Unit of the outcome of their enquiries and send the outstanding returns to RDC Netherton, for capture onto CIS
  • advise the subcontractor’s processing office of the outcome so that credit can now be given for the amount deducted.