HMRC internal manual

Debt Management and Banking Manual

DMBM524550 - CIS: Pursuit action: Pursuit of PAYE and CIS work items

Normally where CIS return work items are outstanding and working automatically within IDMS you should allow these to follow the automatic process.

CIS work items will automatically associate to the PAYE work item, but not link. They will be visible on the IDMS TAXPAYER INFORMATION SCREEN (TIS).

Where you have both PAYE and CIS work items outstanding on a pre enforcement IDMS work list you should link and deal with the PAYE work items as normal but also pursue the CIS work items by telling the contractor:

  • CIS returns/penalties are outstanding
  • penalties may be raised for returns that remain outstanding
  • if they also work as a subcontractor who receive gross payments with no deduction on account of tax, failure to submit monthly returns and make payment may lead to:

    • their own tax treatment being changed so they lose their gross status
    • contractors they work for being instructed to make deductions from payments made to them.