ECH21108 - Penalties: Failure to Produce Records

There are several legislative requirements for an employer or contractor to produce records. The main ones used for employers, contractors and subcontractors are

• Schedule 36 of FA 2008 for PAYE/NIC and Construction Industry Scheme records
• Regulation 51/52 of the Income Tax (Construction Industry Scheme) Regulations 2005

Where an employer or contractor/subcontractor still fails to produce records after all reasonable efforts have been made to persuade them to comply (ECH7110) you should

• refer the case to the Senior Manager for consideration of formal action in accordance with CH253500.

In cases of doubt or difficulty advice should be sought from TAA (Liverpool) (This text has been withheld because of exemptions in the Freedom of Information Act 2000)