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HMRC internal manual

Debt Management and Banking Manual

CIS: Pursuit action: Quantification and P100 procedure in P(SC) and XP cases

Where the debt on the contractor’s CIS monthly return does not match the amounts declared on the P100 (for years prior to 2013-14) or quantification:

  • contact the contractor to establish the reason for the discrepancy
  • follow up as appropriate.