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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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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.