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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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CIS: Verification procedures in DMB: Records unavailable or inconclusive

Records unavailable or inclusive

Where the records are unavailable or inconclusive refer the case papers to the contractor’s processing office for them to consider whether credit can be given based on any evidence of payment and deductions held (See CISR74060 for more on the action taken in contractor’s processing office).

Where the CIT referred the case to the DTO with no accompanying evidence of payments and deductions from the subcontractor, you should return the case papers direct to the subcontractor’s processing office advising that

  • they have been unable to verify payments and deductions against the records held by the appointed Insolvency Practitioner
  • in the absence of evidence of payment and deductions, no credit can be authorised, and
  • if evidence is subsequently obtained, the papers should be referred directly to the contractor’s processing office to consider whether credit can be authorised based on the evidence provided.