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.