ECH21175 - CIS until 05-04-07 - Submission of Incorrect CIS23 Vouchers

ECH14430 explains the types of vouchers used under CIS until 05-04-07 and the action to be taken by a contractor / subcontractor.

A contractor who

• fraudulently or
• negligently

Submits an incorrect CIS23 voucher to HMRC may become liable to a penalty under S98(2)TMA 1970.

This penalty is an amount not exceeding £3,000.

Wherever a CIO identifies that incorrect CIS23 vouchers have been submitted the CIO must

• establish the facts that resulted in the submission if an incorrect voucher ( ECH8045) and
• consider whether a penalty is appropriate.

Before pursuing this penalty the CIO should

• seek advice from TAA (Newcastle) (This text has been withheld because of exemptions in the Freedom of Information Act 2000)