CIS: Pursuit action: Employer/contractor schemes P(SC)
For P(SC) schemes in all cases apply existing procedures.
This is necessary as we do not hold details of the PAYE element of an employer/contractors liability.
You should not therefore use the subcontractor information available on the CIS return solely as a basis for quantification or issuing a P101. Note that P101s can only be issued for years prior to 2013-14.