Construction Industry Scheme - CIS8200

Scheme compliance: Regulation 14 assessments: introduction

REGULATION 14 ASSESSMENTS: INTRODUCTION

This paragraph serves as an introduction to the module on Regulation 14 assessments. For detailed action guides and coverage of particular aspects of the subject use the above links to the menus of action guides and information panels.

This module covers the following issues

• raising Regulation 14 assessments

• appeals against the assessments

• the conduct of appeal hearings.

REGULATION 14 DUE DATE

The provisions of Parts IV, V and VI, TMA70 apply to assessments made under Regulation 14(1) and to appeals, collection and recovery of the amounts charged as though they were assessments to Income Tax, except that the amount charged is due and payable 14 days after the assessment is made.

FRAUDULENT OR NEGLIGENT CONDUCT

If there has been fraudulent or negligent conduct, the usual statutory time limits apply to the making of assessments under Regulation 14(1). If it is necessary to make extended time limit assessments, the procedures at IH4151 should be followed.

DISPUTES BETWEEN CONTRACTORS AND SUBCONTRACTORS

In some cases of disputes between contractors and subcontractors over deductions from payments, you may decide to use a Regulation 14 assessment to establish the facts about payments made by a contractor. The treatment of disputes is dealt with at CIS7060. If you do use the Regulation 14 assessment procedures you may need to use variants on the standard sample letters supplied in this module.

INSOLVENT CONTRACTORS

Where a contractor becomes insolvent, consult the the Insolvency Manual for detailed guidance.

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