Construction Industry Scheme - CIS8500
Scheme compliance: misuse of documents: introduction
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INTRODUCTION
This paragraph serves as an introductory overview on misuse of
documents issued in connection with the Construction Industry
Scheme. For more detailed information use the above links to the
information menu or the action guide menu.
'Misuse' means
- the fraudulent use of CIS certificates, Registration Cards and vouchers by unauthorised persons
- the continued use of CIS certificates, Registration Cards and vouchers by their original holders after the certificate or Registration Card has been cancelled or has expired
There are many features in the CIS system which may inhibit old
patterns of misuse. But it is to be expected that those intent on
evading their tax obligations will attempt to develop new methods
of evasion.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
The main tool in detecting document misuse will be the
evaluation of voucher exception reports. Some exception reports for
vouchers will be directed to Network Offices for action where the
EHU or local recovery unit is unable to resolve the matter. Where
these are received you should refer to CIS8100 onwards.
This module is limited to providing guidance about
- misuse affecting certificates, Registration Cards and vouchers
- dealing with informants
- dealing with contractors enquiring about the validity of certificates
- Revenue offices involved in policing the CIS system
Further guidance will be issued when operating patterns have
been settled following the initial assessment period.
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