ECH21180 - CIS until 05-04-07 - Unlawful Disposal or Possession of CIS Documents
CIS until 05-04-07 used various documents – vouchers,
certificates, registration cards.
Contractors and subcontractors were obliged to take
reasonable steps to ensure the safety of CIS documents.
A contractor or subcontractor who
- disposed of a CIS document unlawfully or
- possessed a CIS document unlawfully may
be liable to a penalty not exceeding £3000. The provision
for this penalty is in ICTA1988 / S561(11).
S561(11) applies to disposal or possession of legitimate CIS
documents. It is not applicable in instances where a false document
has been used. If the CIO discovers that false documents have been
used, for example a manufactured registration card then a penalty
may arise under S98(2) TMA1970. This provides for a penalty not
exceeding £3,000.
Contractors and subcontractors were advised to destroy all
documents relating to CIS until 05- 04-07 when the CIS (Reform) was
introduced on 06-04-07.
Where a CIO identifies the unlawful disposal or possession of
CIS documents or the use of false documents the CIO must
- gather all of the information possible to establish the facts.
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
Where a penalty is appropriate the CIO must make a submission to Tax Administration Advice
