ECH14200 - Construction Industry Scheme: CIS - General - How the Contractor Should Treat Under Deductions
The CIS Regulations do not provide for a contractor to recover
under-deductions from a subcontractor.
If asked the CIO should
- advise the contractor that
- any arrangement for recovery would be solely between the contractor and subcontractor
and
- HM Revenue & Customs could not be party to, or give advice on such an arrangement.
If a contractor advises that a subcontractor has made good under deductions the CIO should
- follow the guidance at ECH14215.
