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

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

Submitted 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 you identify that incorrect CIS23 vouchers have been submitted you must

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

Before pursuing this penalty you should

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