| Step |
Operation |
Agreement to Computations and Request Payment - SOP4700 |
| 1 |
Raising Computations |
For details on raising computations seeCOG300700 in process stage Fact Finding: Follow Up |
| 2 |
Seeking Settlement |
Generally - the employer is responsible for failure to operate PAYE (and CIS) and is required to make good any failure. See.COG915000 - Settlement contentsCOG600150 - ResolutionConstruction Industry Scheme (CIS)- When contractors are non-compliantSee COG903590 - Construction Industry Scheme ( CIS) Legislation |
| 3 |
Payment |
Payment on account should be sought where possible - see COG915065 - Limits for recovery |
| 4 |
Payment on account |
For further details regarding payment on account see COG300750 - Acknowledging Payment on Account (POA) and Safe Procedures in process stage Fact Finding: Follow UpCOG915025 - Payment on Account |
| 5 |
No Agreement to computations |
Where no agreement to computations can be gained - see COG915075 - No Agreement to computations |
| 6 |
Caseflow - recording Effort & Set up/Updating BFs. |
Ensure you update the Effort and Set/Update BFs after every action where required. You can do this from the Take Action drop down box. |
