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 you discover 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 you identify the unlawful disposal or possession of
CIS documents or the use of false documents you 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 you can seek advice from TAA,
Liverpool.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
TAA will provide guidance on the appropriate amount of
penalty to be sought.
