Construction Industry Scheme - CIS3700

Certificates: cancellation: introduction

CANCELLATION OF CERTIFICATES: INTRODUCTION

This paragraph serves as an introductory overview of matters relating to the cancellation of certificates; for deeper coverage use the above links to information or action guides.

Cancellation of a Subcontractors Tax Certificate or Construction Tax Certificate is a serious matter under CIS provided for in legislation at ICTA88\s561 (8). It should only be carried out after due consideration of the conditions set out in this module

This module covers

• formal cancellation of certificates

• cancellation of the certificates on the CIS system

• retrieval of cancelled certificates

• appeals against cancellation

• the issue of Registration Cards where certificates have been cancelled.

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