HMRC internal manual

Debt Management and Banking Manual

DMBM524460 - CIS: Verification procedures in DMB: Contractor claims relief under Regulation 9(3)

If the contractor claims that no deduction, or too little deduction, was made and that the failure arose from an ‘error made in good faith’ or a ‘genuine belief’ that the payment was not within the scope of the Scheme, follow the guidance in PA6.300 and existing procedures.

Where a Regulation 9(3) direction is made, you should inform

  • the CIS Unit,
  • the subcontractor’s processing office, and
  • the contractor’s processing office.